Tax Incentives for the Arts: The Case of the Netherlands

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The paper gives an overview of the Dutch tax incentives for the arts and discusses the drawbacks of tax incentives. The paper also examines how tax incentives can be designed to increase the involvement of the public with the arts, while minimising the drawbacks of using tax law for funding the arts.

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  • 文化経済学

    文化経済学 5 (1), 1-13, 2006

    文化経済学会〈日本〉

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