Coverart for item
The Resource Taxation and cultural heritage

Taxation and cultural heritage

Label
Taxation and cultural heritage
Title
Taxation and cultural heritage
Contributor
Subject
Language
eng
Summary
This book is the result of an in-depth, interdisciplinary and comparative study of the public financial regime of historical heritage. It gives an overview of legal frameworks and public policies for targeting tax incentives so as to finance and promote cultural heritage. It gives examples on how this can be done in a systematic and efficient way. It fills the existing gap in international literature on cultural heritage finance and taxation, bringing together experts from different parts of Europe and the world to discuss different approaches and strategies. The book consists of three parts. In Part 1, economic, international and European frameworks are analysed, with specific reference to the guidelines and constraints stemming from the OECD, UNESCO and the European Union. In Part 2, selected national experiences in cultural heritage taxation are analysed in order to identify the best practices in the sector. This part provides a comprehensive overview of the current state of the regulatory framework for cultural heritage in a significant number of countries around the world. It covers both the constitutional context and the taxation and public spending policies aimed at cultural heritage preservation and promotion. In Part 3, topical issues of cultural heritage taxation are discussed, including the VAT regime for artwork, museum taxation, free ports for art, transfer in lieu, art cities and artists’ tax regimes. The book ends with a conclusion in which the most important findings in the three parts are analysed, compared and summarized. There are many and diverse financial initiatives around the world aimed at protecting, preserving and enhancing the cultural heritage of humanity. While the focus is usually on direct subsidies, this book focuses on tax incentives and the regulatory context in which they function. This study offers a rich overview of these initiatives
Geographic coverage
  • International
  • European Union
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Del Federico, L
  • Hemels, S.J.C
  • Rozas Valdés, J.A
  • Giorgi, S
http://library.link/vocab/subjectName
  • OECD
  • UNESCO
  • European Union
  • public finance
  • tax incentive
  • cultural property
  • constitutional law
  • tax treaty
  • tax policy
  • State aid
  • VAT
  • inheritance tax
  • tourism
  • artist (creative)
  • free port
Label
Taxation and cultural heritage
Instantiates
Publication
Contents
  • Chapter 1: Introduction
  • Del Federico, L.
  • Hemels, S.J.C.
  • Rozas Valdés, J.A.
  • Giorgi, S.
  • ; p. 1-5
  • Chapter 2: Public finance and tax measures for cultural heritage : issues, methodologies and guidelines
  • Del Federico, L.
  • ; p. 7-23
  • Chapter 3: The OECD guidelines and their impact on national policies for cultural heritage
  • Mignosa, A.
  • ; p. 27-45
  • Chapter 4: The funding of world cultural heritage by UNESCO
  • Bourgeois,M.
  • Hachlaf, Y.
  • Vandenbulke, A.
  • ; p. 47-66
  • Chapter 5: Financing the protection of cultural heritage in the European Union : the legal framework for tax and non-tax instruments
  • Traversa, E. (Edoardo)
  • ; p. 67-85
  • Chapter 6: European ties to tax policies and the State aid system
  • Villar Ezcurra, M.
  • ; p. 87-103
  • Chapter 7: The public funding of culture : the uncertain boundary between State aid and non-State aid
  • Baldi, C.E.
  • ; p. 105-116
  • Chapter 8: Cultural heritage, taxation and constitutional traditions common to EU member states : exploring the scope of article 167 of the TFEU
  • García Antón, R.
  • ; p. 117-131
  • Chapter 9: International tax treaties and cultural heritage
  • Hemels, S.J.C.
  • ; p. 133-157
  • Chapter 10: The US experience
  • Milne, J.E.
  • ; p. 161-175
  • Chapter 11: The French experience
  • Maitrot de la Motte, A.
  • ; p. 177-192
  • Chapter 12: The Italian experience
  • Cordeiro Guerra, R.
  • ; p. 193-210
  • Chapter 13: The Spanish experience
  • Varona Alabern, J.E.
  • ; p. 211-225
  • Chapter 14: The German experience
  • Osterloh-Konrad, C.
  • ; p. 227-237
  • Chapter 15: The Austrian experience
  • Kanduth-Kristen, S.
  • ; p. 239-246
  • Chapter 16: The Swedish experience
  • Kristoffersson, E.
  • Trenta, C.
  • Westberg, B.
  • ; p. 247-261
  • Chapter 17: The Latin American experience
  • Andrade Rodríguez, B.
  • Vita, J. Barros
  • Rozas Valdés, J.A.
  • ; p. 263-295
  • Chapter 18: Taxation and cultural heritage : focus on selected jurisdictions
  • De Flora, M.G.
  • ; p. 297-317
  • Chapter 19: VAT : the unconventional economic nature of works of art
  • Pezet, F.
  • ; p. 321-332
  • Chapter 20: Finance and taxation for museums
  • Tarasco, A.L.
  • Giorgi, S.
  • ; p. 333-356
  • Chapter 21: Tools to support cultural heritage between public and private : tax breaks for cultural patronage
  • Verrigni, C.
  • ; p. 357-370
  • Chapter 22: Free ports for art : tax implications
  • Montanari, F.
  • ; p. 371-378
  • Chapter 23: Paying taxes with cultural heritage or rather an exemption upon inheritance?
  • Hemels, S.J.C.
  • ; p. 379-390
  • Chapter 24: Art cities, sustainable tourism and tax measures
  • Tosi, L.
  • Bagarotto, E-M.
  • ; p. 391-403
  • Chapter 25: Tax incentives for artists and contemporary art
  • Molenaar, D.
  • ; p. 405-415
  • Chapter 26: Conclusion
  • Hemels, S,J.C.
  • Rozas Valdés, J.A.
  • ; p. 417-434
Extent
xvii, 438 p.
Isbn
9789087227449
Isbn Type
(print)
Label
Taxation and cultural heritage
Publication
Contents
  • Chapter 1: Introduction
  • Del Federico, L.
  • Hemels, S.J.C.
  • Rozas Valdés, J.A.
  • Giorgi, S.
  • ; p. 1-5
  • Chapter 2: Public finance and tax measures for cultural heritage : issues, methodologies and guidelines
  • Del Federico, L.
  • ; p. 7-23
  • Chapter 3: The OECD guidelines and their impact on national policies for cultural heritage
  • Mignosa, A.
  • ; p. 27-45
  • Chapter 4: The funding of world cultural heritage by UNESCO
  • Bourgeois,M.
  • Hachlaf, Y.
  • Vandenbulke, A.
  • ; p. 47-66
  • Chapter 5: Financing the protection of cultural heritage in the European Union : the legal framework for tax and non-tax instruments
  • Traversa, E. (Edoardo)
  • ; p. 67-85
  • Chapter 6: European ties to tax policies and the State aid system
  • Villar Ezcurra, M.
  • ; p. 87-103
  • Chapter 7: The public funding of culture : the uncertain boundary between State aid and non-State aid
  • Baldi, C.E.
  • ; p. 105-116
  • Chapter 8: Cultural heritage, taxation and constitutional traditions common to EU member states : exploring the scope of article 167 of the TFEU
  • García Antón, R.
  • ; p. 117-131
  • Chapter 9: International tax treaties and cultural heritage
  • Hemels, S.J.C.
  • ; p. 133-157
  • Chapter 10: The US experience
  • Milne, J.E.
  • ; p. 161-175
  • Chapter 11: The French experience
  • Maitrot de la Motte, A.
  • ; p. 177-192
  • Chapter 12: The Italian experience
  • Cordeiro Guerra, R.
  • ; p. 193-210
  • Chapter 13: The Spanish experience
  • Varona Alabern, J.E.
  • ; p. 211-225
  • Chapter 14: The German experience
  • Osterloh-Konrad, C.
  • ; p. 227-237
  • Chapter 15: The Austrian experience
  • Kanduth-Kristen, S.
  • ; p. 239-246
  • Chapter 16: The Swedish experience
  • Kristoffersson, E.
  • Trenta, C.
  • Westberg, B.
  • ; p. 247-261
  • Chapter 17: The Latin American experience
  • Andrade Rodríguez, B.
  • Vita, J. Barros
  • Rozas Valdés, J.A.
  • ; p. 263-295
  • Chapter 18: Taxation and cultural heritage : focus on selected jurisdictions
  • De Flora, M.G.
  • ; p. 297-317
  • Chapter 19: VAT : the unconventional economic nature of works of art
  • Pezet, F.
  • ; p. 321-332
  • Chapter 20: Finance and taxation for museums
  • Tarasco, A.L.
  • Giorgi, S.
  • ; p. 333-356
  • Chapter 21: Tools to support cultural heritage between public and private : tax breaks for cultural patronage
  • Verrigni, C.
  • ; p. 357-370
  • Chapter 22: Free ports for art : tax implications
  • Montanari, F.
  • ; p. 371-378
  • Chapter 23: Paying taxes with cultural heritage or rather an exemption upon inheritance?
  • Hemels, S.J.C.
  • ; p. 379-390
  • Chapter 24: Art cities, sustainable tourism and tax measures
  • Tosi, L.
  • Bagarotto, E-M.
  • ; p. 391-403
  • Chapter 25: Tax incentives for artists and contemporary art
  • Molenaar, D.
  • ; p. 405-415
  • Chapter 26: Conclusion
  • Hemels, S,J.C.
  • Rozas Valdés, J.A.
  • ; p. 417-434
Extent
xvii, 438 p.
Isbn
9789087227449
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...