The Resource On artworks as merit goods for tax purposes
On artworks as merit goods for tax purposes
Resource Information
The item On artworks as merit goods for tax purposes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item On artworks as merit goods for tax purposes represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article considers whether the preferential tax treatment of collectors of art works, and the use of tax revenues to provide grants to art galleries through the concept of "merit goods", is justified. It reviews the tax preferences involved, the concept of consumer sovereignty, and whether the current policy interferes with consumer preferences or amounts to preserving the national estate and compensates for market failure to adequately reward artists. The factuality of tax preferences for artworks is first established. The concept of merit goods is then examined and applied to the visual arts. Policy issues are identified and conclusions are drawn
- Language
- eng
- Label
- On artworks as merit goods for tax purposes
- Title
- On artworks as merit goods for tax purposes
- Language
- eng
- Summary
- This article considers whether the preferential tax treatment of collectors of art works, and the use of tax revenues to provide grants to art galleries through the concept of "merit goods", is justified. It reviews the tax preferences involved, the concept of consumer sovereignty, and whether the current policy interferes with consumer preferences or amounts to preserving the national estate and compensates for market failure to adequately reward artists. The factuality of tax preferences for artworks is first established. The concept of merit goods is then examined and applied to the visual arts. Policy issues are identified and conclusions are drawn
- Citation source
- In: British tax review. - London. - (2020), no. 2 ; p. 200-216
- http://library.link/vocab/creatorName
- Barrett, J
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- artist (creative)
- cultural property
- subsidy
- tax relief
- tax incentive
- tax policy
- case law
- Label
- On artworks as merit goods for tax purposes
- Label
- On artworks as merit goods for tax purposes
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/On-artworks-as-merit-goods-for-tax/wxDIHsJNWhg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/On-artworks-as-merit-goods-for-tax/wxDIHsJNWhg/">On artworks as merit goods for tax purposes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/On-artworks-as-merit-goods-for-tax/wxDIHsJNWhg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/On-artworks-as-merit-goods-for-tax/wxDIHsJNWhg/">On artworks as merit goods for tax purposes</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
