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The Other Side of the Subsidized Muse: Indirect Aid Revisited

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  • J. Schuster

Abstract

Indirect aid to the arts is an area of state support in which there has been considerable recent innovation and experimentation. This paper focuses on examples of tax-based indirect aid schemes drawn from a wide variety of national contexts and tax regimes. These examples are considered in the light of six propositions about the applicability and desirability of tax-based indirect aid mechanisms. Finally, these observations are set in the context of the broader discussion concerning the primary and ancillary functions of tax law. The paper concludes with a plea for a more coordinated approach to the study of tax-based incentives to facilitate further comparative research and suggests which research questions might be of most interest. Copyright Kluwer Academic Publishers 1999

Suggested Citation

  • J. Schuster, 1999. "The Other Side of the Subsidized Muse: Indirect Aid Revisited," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 23(1), pages 51-70, March.
    • Handle: RePEc:kap:jculte:v:23:y:1999:i:1:p:51-70
    DOI: 10.1023/A:1007566119420
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    Citations

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    Cited by:

    1. Carlos Ulibarri, 2000. "Rational Philanthropy and Cultural Capital," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 24(2), pages 135-146, May.
    2. Lawson A.W. Hunter, Q.C. & Edward Iacobucci & Michael J. Trebilcock, 2010. "Scrambled Signals: Canadian Content Policies in a World of Technological Abundance," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 301, January.
    3. Pamela Samuelson, 1999. "Implications of the Agreement on Trade Related Aspects of Intellectual Property Rights for Cultural Dimensions of National Copyright Laws," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 23(1), pages 95-107, March.
    4. Sarah J. Skinner & Robert B. Ekelund, Jr. & John D. Jackson, 2009. "Art Museum Attendance, Public Funding, and the Business Cycle," American Journal of Economics and Sociology, Wiley Blackwell, vol. 68(2), pages 491-516, April.
    5. Michael Getzner, 2002. "Determinants of Public Cultural Expenditures: An Exploratory Time Series Analysis for Austria," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 26(4), pages 287-306, November.

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