Tax Incentives for the Creative Industries

1. Introduction
Sigrid Hemels

Part I. Theoretical Context of Tax Incentives for the Creative Industries

2. Defining Creative Industries
Kazuko Goto

3. Why Do Governments Financially Support the Creative Industries?
Kazuko Goto

4. Tax Incentives as a Creative Industries Policy Instrument
Sigrid Hemels

5. Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU
Raymond Luja

6. Tax Incentives Crossing Borders
Renate Buijze

Part II. Cases: Focus on Specific Tax Incentives

7. Tax Incentives for Museums and Cultural Heritage
Sigrid Hemels

8. Tax Incentives for the Audio Visual Industry
Sigrid Hemels

9. Tax Incentives for the Art Market
Sigrid Hemels

10. Tax Incentives for Copyright
Dick Molenaar

11. Tax Incentives for Artists
Dick Molenaar

Part III. Conclusion

12. Conclusion
Sigrid Hemels

Keywords: Economics, Cultural Economics, Business Taxation/Tax Law