| 書目名稱 | Tax Incentives for the Creative Industries | | 編輯 | Sigrid Hemels,Kazuko Goto | | 視頻video | http://file.papertrans.cn/901/900934/900934.mp4 | | 概述 | Explains that many countries have introduced tax incentives for the creative industry, but research on this aspect of the creative industry is scarce.Helps policy makers, lobbyists, students, and rese | | 叢書名稱 | Creative Economy | | 圖書封面 |  | | 描述 | .This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. Globalization also gives rise to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for s | | 出版日期 | Book 2017 | | 關(guān)鍵詞 | creative industries; cultural economics; cultural policy; tax competition; tax incentives | | 版次 | 1 | | doi | https://doi.org/10.1007/978-981-287-832-8 | | isbn_softcover | 978-981-13-5714-5 | | isbn_ebook | 978-981-287-832-8Series ISSN 2364-9186 Series E-ISSN 2364-9445 | | issn_series | 2364-9186 | | copyright | Springer Science+Business Media Singapore 2017 |
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