2008
DOI: 10.1007/s10824-008-9082-y
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Revisiting tax subsidies for cultural institutions

Abstract: Tax expenditures, Public funding for the arts, H24, Z11,

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Cited by 2 publications
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“…In such situations, and given the goal of government is to contribute to the welfare of all of society, resource-constrained governments may be more inclined to argue that users rather than taxpayers should fund the development of such precincts (Craik, 2005;Feld, 2008;Scott, 2010). They are also interested in the distribution of those benefits and costs so that effects on equity can be assessed.…”
Section: Introductionmentioning
confidence: 99%
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“…In such situations, and given the goal of government is to contribute to the welfare of all of society, resource-constrained governments may be more inclined to argue that users rather than taxpayers should fund the development of such precincts (Craik, 2005;Feld, 2008;Scott, 2010). They are also interested in the distribution of those benefits and costs so that effects on equity can be assessed.…”
Section: Introductionmentioning
confidence: 99%
“…This is likely to be of specific concern for cultural resources where the benefits from a cultural resource may be believed to accrue solely to those located primarily in culturally intensive regions within a city. In such situations, and given the goal of government is to contribute to the welfare of all of society, resource-constrained governments may be more inclined to argue that users rather than taxpayers should fund the development of such precincts (Craik, 2005;Feld, 2008;Scott, 2010). However, assuming that the beneficiaries of cultural resources such as art precincts are solely located within one part of a city may not be accurate.…”
Section: Introductionmentioning
confidence: 99%