Patrons despite Themselves: Taxpayers and Arts Policy

Feld, Alan L.; O’Hare, Michael; Schuster, J. Mark; Fund, Twentieth Century

doi:10.2307/1288714

Cited by 29 publications

(22 citation statements)

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“…Direct funding to the arts, at all levels of government, was about $623 million in 1998 (McCarthy, Brooks, Lowell, & Zakaras, 2001). Indirect funding is estimated to be between three and five times this amount (Feld, O'Hare & Schuster, 1983). …”

Section: Dimensions Of the American Nonprofit Arts Sectormentioning

confidence: 99%

Quality, service level, or empire: which is the objective of the nonprofit arts firm?

Brooks

Ondrich

2007

J Cult Econ

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In this article, we examine the objectives of nonprofit arts firms. We approach this problem from both theoretical and empirical angles, building a structural model of arts nonprofit utility that distinguishes between the maximization of quality, the organization’s level of service, and its budget. We then construct an empirical method for testing which objective is evident in firm-level data. As an example application, we test the objectives of the managers of American public radio stations in the 1990s, finding that about half of stations have discernible objectives. The data show service is not an objective for about 30% of the stations; quality can be ruled out for 49%; and budget is rejected for 69%. In addition, large stations are harder to classify by objective than small ones are. Copyright Springer Science+Business Media, LLC 2007Public radio, Charitable giving, Managerial objectives, Z11, L31,

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Section: Dimensions Of the American Nonprofit Arts Sectormentioning

confidence: 99%

Quality, service level, or empire: which is the objective of the nonprofit arts firm?

Brooks

Ondrich

2007

J Cult Econ

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“…An important international comparative analysis on fiscal policy to support the arts was conducted more than three decades ago and focused on tax breaks in the USA (Feld et al 1983). The model of tax concessions for cultural goods and services in Europe is introduced and analysed economically in an important study by O'Hagan (1998), while Schuster (2006) provides insights on tax incentives in cultural policy with a particular focus on the USA.…”

Section: Introductionmentioning

confidence: 99%

Fiscal and Economic Aspects of Book Consumption in the European Union

Borowiecki

Navarrete

2015

SSRN Journal

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One of the available and yet controversial tools in cultural policy at the national level is the reduction of VAT rates for cultural goods and services. We document the standard and reduced VAT rates in EU-28 countries in the period from 1993 to 2013 and explore the underlying determinants. We further introduce a simple theoretical framework to explain how reduced fiscal rates are expected to decrease prices and increase quantities of the consumed cultural goods and services. We then estimate quantitatively that a decrease in the VAT rate for books by one percentage point is associated with an economically significant drop in the price by 2.6%. Finally, we show the positive effect of a fiscal rate reduction on the book expenditure, where a one percentage point decrease in the VAT rate for books leads to an increase in expenditure by 2.7%.

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“…The primary source of federal indirect aid in the U.S. continues to derive from the deduction in the federal income tax for contributions to not-for-profit cultural institutions. On the other hand, there has been a series of recent challenges to the tax-exempt status of charitable institutions.Keywords Tax expenditures Á Public funding for the arts JEL Classifications H24 Á Z11 My thanks to the Association for Cultural Economics International for this opportunity to discuss our book Patrons Despite Themselves: Taxpayers and Arts Policy (PDT) (Feld et al 1983) in its silver anniversary year. Sadly, during the planning for this conference, our colleague Mark Schuster passed away.…”

mentioning

confidence: 99%

“…Keywords Tax expenditures Á Public funding for the arts JEL Classifications H24 Á Z11 My thanks to the Association for Cultural Economics International for this opportunity to discuss our book Patrons Despite Themselves: Taxpayers and Arts Policy (PDT) (Feld et al 1983) in its silver anniversary year. Sadly, during the planning for this conference, our colleague Mark Schuster passed away.…”

mentioning

confidence: 99%