2010 Fiscal Year Final Research Report
International comparison of tax incentives on arts and culture : The impact on creativity and urban economy
| Project/Area Number |
20530191
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Applied economics
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| Research Institution | Saitama University |
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Principal Investigator |
GOTO Kazuko Saitama University, 経済学部, 教授研 (00302505)
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| Research Collaborator |
HEMELS S. エラスムス大学, 法学部, 教授
KLAMER A. エラスムス大学, 歴史・文化・コミュニケーション学部, 文化経済学主任教授
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| Project Period (FY) |
2008 – 2010
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| Keywords | タックス・インセンティブの国際比較 / 文化税制 / 国境を越える寄付税制 / 政策課税 / 租税支出 / 都市発展 / クリエイティブ産業 |
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| Research Abstract |
This research project analyzed the trends and the rationale of tax incentives for arts and culture through the international comparison. The tax incentives for arts and culture can be rationalized as the tool of cultural policy and the tool for city development including stimulating creative industries. Besides, this research project examined the rationale of the tax incentives for cross border donation, taking into account the case of the Netherlands in which cross border donation is fully deductible.
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