haku: @author Schuster, M. / yhteensä: 6
viite: 2 / 6
| Tekijä: | Schuster, M. |
| Otsikko: | The other side of the subsidized muse: government and the arts in Western Europe and the United States |
| Lehti: | Journal of Cultural Economics
1999 : VOL. 23:1-2, p. 51-70 |
| Asiasana: | CULTURE AID SUBSIDIES |
| Kieli: | eng |
| Tiivistelmä: | Indirect aid to the arts is an area of state support in which there has been considerable recent innovation and experimentation. This paper focuses on examples of tax-based indirect aid schemes drawn from a wide variety of national contexts and tax regimes. These examples are considered in the light of six propositions about the applicability and desirability of tax-based indirect aid mechanisms. Finally, these observations are set in the context of the broader discussion concerning the primary and ancillary functions of tax law. |
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