Tax Policies and Cultural Heritage

Dick Netzer

Chapter 10 in Economic Perspectives on Cultural Heritage, 1997, pp 170-182 from Palgrave Macmillan

Abstract: Abstract In this chapter, I will define cultural heritage in a narrow sense, as tangible works of art about which there is some critical consensus, usually reflected in markets, that they are worth preserving (including manuscripts, musical instruments and other movable assets that may not ordinarily be thought to be works of visual art) and buildings and other structures which have artistic and historical value in themselves. I do not deny that many of the products of the performing arts are also part of the cultural heritage.1

Keywords: Cultural Heritage; Capital Gain; Historic Building; Heritage Protection; Canadian Public Policy (search for similar items in EconPapers)
Date: 1997
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DOI: 10.1007/978-1-349-25824-6_10

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