The Other Side of the Subsidized Muse: Indirect Aid Revisited

J. Schuster

Journal of Cultural Economics, 1999, vol. 23, issue 1, 70 pages

Abstract: 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. The paper concludes with a plea for a more coordinated approach to the study of tax-based incentives to facilitate further comparative research and suggests which research questions might be of most interest. Copyright Kluwer Academic Publishers 1999

Keywords: government support for the arts; cultural policy; indirect aid; tax incentives; tax law (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (5)

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DOI: 10.1023/A:1007566119420

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