Tax Incentives for the Audio Visual Industry

Sigrid Hemels ()
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Sigrid Hemels: Erasmus University Rotterdam

Chapter Chapter 8 in Tax Incentives for the Creative Industries, 2017, pp 137-174 from Springer

Abstract: Abstract In this chapter, various tax incentives for the audiovisual industry are discussed. Especially in the Americas and Europe, tax incentives for film and televisionTelevision production are the most prominent incentives. For that reason, these will be discussed extensively, using various examples and showing the incentives in relation to the specific features of this sector of the creative industry. Incentives aimed at producers, investors and consumers of these products are discussed separately. Notwithstanding the dominance of the incentives for filmFilm and television, tax incentives for developingVideo games video gamesGames , which are provided for by several countries, are discussed as well, as is a special French incentive for phonographic recordingsPhonographic recordings and music videosMusic videos .

Keywords: Film; Video game; Television; Phonographic recording; Music video; Co-production; Tax competition; State aid (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:crechp:978-981-287-832-8_8

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DOI: 10.1007/978-981-287-832-8_8

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