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Institutes of Public Support for the Arts and Culture: US practice

V. Muzychuk
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V. Muzychuk: Institute of Economics of RAS, Moscow, Russia

Journal of the New Economic Association, 2014, vol. 24, issue 4, 206-209

Abstract: In the paper the little-known in Russia institutes of public support for the arts and culture actively used in US practice are considered. There are two institutes: the institute of tax credits and its application features in the sphere of cultural heritages conservation at the federal and state levels, as well as the institute of check-off programs, used in several US states to fund various cultural projects and initiatives. Both institutes belong to the sphere of tax administration. In Russia the interest to these institutes of the public support for the arts and culture is due to the search for new opportunities for financial support of cultural activities.

Keywords: public support for the arts and culture; tax credits; check-off programs; preservation of cultural heritage; cultural policy; cultural activities (search for similar items in EconPapers)
JEL-codes: Z11 (search for similar items in EconPapers)
Date: 2014
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