Tax Incentives for the Creative Industries

Tax Incentives for the Creative Industries

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  • Author: Sigrid Hemels
  • Publisher: Springer
  • ISBN: 9812878327
  • Category : Business & Economics
  • Languages : en
  • Pages : 245

This book combines insights from cultural economics, public finance, and tax law, providing an accessible and comprehensive introduction in the application of tax incentives for the creative industries. It does not have a single-country focus, but instead uses the perspective and examples of various countries around the world. The book starts with a theoretical part, introducing the concepts of creative industries and of tax incentives: how can the creative industries be defined, why do governments support the creative industries and how can tax incentives be applied as policy instrument. In the globalized and digitalized world in which the creative industries operate, restrictions imposed by guidelines on harmful tax competition and state aid and regulations influencing the (im)possibility of applying tax incentives in cross-border situations have a great impact. For that reason these legal concepts are discussed as well in the theoretical part. Globalization also gives rise to questions on the cross border application of tax incentives. The example of cross border giving is discussed in this respect. The theoretical part is followed by a part that focuses on tax incentives for specific sectors of the creative industries: museums and cultural heritage, the audiovisual industries (film, tv and videogames), the art market, copyright and artists. This part uses insightful examples from various countries to illustrate the application of these tax incentives. As the book takes both an academic and a practical approach, it is of relevance to researchers, students, policy makers and readers involved in the creative industry who seek an in-depth and up-to-date overview of this alternative way for governments to support the creative industries.


HC 332 - Creative Industries in Scotland

HC 332 - Creative Industries in Scotland

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  • Author: Great Britain. Parliament. House of Commons. Scottish Affairs Committee
  • Publisher: The Stationery Office
  • ISBN: 0215090756
  • Category : Arts
  • Languages : en
  • Pages : 49

Scotland's creative industries are an international success story, having produced some of the world's best creative talent and some of the world's best-selling creative content. Scotland also hosts the world's largest arts festival, the Edinburgh Festival Fringe, which brings together performers and audiences from across Scotland, the UK and the world. The creative industries in Scotland have been tremendously successful, and they will no doubt continue to be so. For the potential of these industries to be maximised, however, it is essential that industry views are taken into account by both the UK and Scottish governments in order to create the right policy framework for supporting creative enterprises and benefitting the Scottish economy and Scotland's reputation as a centre of creative talent. Scottish Parliament's Economy, Energy and Tourism Committee recently held an inquiry into the economic impact of the creative industries in Scotland, looking at the film, TV and video games industries, and produced a report in March 2015. Their work focused on devolved areas of responsibility but also considered the impact of reserved matters such as tax reliefs, immigration and broadcasting. The Scottish Government responded to the report in May 2015, accepting a number of their recommendations and committing to take action on them. We launched our inquiry into the creative industries in Scotland to focus on some of the reserved policy areas highlighted by the Scottish Parliament's Economy, Energy and Tourism Committee and to look at how the interests of the creative industries in Scotland are represented at a UK-level.


House of Commons - Culture, Media and Sport Committee: Supporting The Creative Economy - Volume I: HC 674

House of Commons - Culture, Media and Sport Committee: Supporting The Creative Economy - Volume I: HC 674

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  • Author: Great Britain: Parliament: House of Commons: Culture, Media and Sport Committee
  • Publisher: The Stationery Office
  • ISBN: 9780215062444
  • Category : Business & Economics
  • Languages : en
  • Pages : 428

This report warns that the extraordinary success of the UK's creative industries may be jeopardised by any dilution of intellectual property rights and the failure to tackle online piracy. The Committee also strongly condemns the failure of Google in particular to tackle access of copyright infringing websites through its search engine. Such illegal piracy, combined with proposals arising from the Hargreaves review to introduce copyright exceptions, and a failure to strengthen copyright enforcement as envisaged by the Digital Economy Act 2010, together threaten the livelihoods of the individuals and industries that contribute over £36 billion annually to the UK economy. Also, the Olympics No Marketing Rights scheme is excessively restrictive and is preventing British creative companies from realising the benefits they deserve from the Olympic legacy. The Committee calls for: a central champion of Intellectual Property in Government to promote and protect the interests of UK intellectual property; the maximum penalty for serious online IP theft to be increased to 10 years imprisonment, in line with the punishment for such offences in the physical world; more evidence and scrutiny before any exceptions to copyright such as those suggested by Hargreaves are applied; redoubled efforts to ensure that the video games tax credit is approved by the European Commission and introduced as soon as possible; reforms to the income tax and tax reliefs systems to recognise adequately the freelance nature of much creative work; greater recognition of the importance of arts subjects in the curriculum.


New media and the creative industries

New media and the creative industries

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  • Author: Great Britain: Parliament: House of Commons: Culture, Media and Sport Committee
  • Publisher: The Stationery Office
  • ISBN: 9780215034007
  • Category : Political Science
  • Languages : en
  • Pages : 472

Incorporating HCP 1091-i to viii, session 2005-06. Incorrectly printed with "fourth report" on document


Local Economic and Employment Development (LEED) Culture and the Creative Economy in Colombia Leveraging the Orange Economy

Local Economic and Employment Development (LEED) Culture and the Creative Economy in Colombia Leveraging the Orange Economy

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  • Author: OECD
  • Publisher: OECD Publishing
  • ISBN: 926465268X
  • Category :
  • Languages : en
  • Pages : 157

In 2017, Colombia launched a novel public policy to stimulate the creative economy, building on the success of previous policy initiatives to support the cultural and creative sectors. The Orange Economy policy is unique for its transversal approach to supporting the creative economy and mainstreaming culture across diverse policy portfolios, beyond cultural policy.


The Cultural Industries

The Cultural Industries

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  • Author: David Hesmondhalgh
  • Publisher: SAGE
  • ISBN: 1526453479
  • Category : Language Arts & Disciplines
  • Languages : en
  • Pages : 569

Bringing together a huge range of research, theory and key concepts, David Hesmondhalgh provides an accessible yet critical exploration of cultural production and consumption in the global media landscape. This new edition explores the effects of digitalisation on culture and analyses the influence of IT and tech companies like Google, Apple, Amazon and Facebook on the cultural industries.


The Creative Economy

The Creative Economy

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  • Author: Amanda J. Ashley
  • Publisher: Taylor & Francis
  • ISBN: 1040012442
  • Category : Business & Economics
  • Languages : en
  • Pages : 218

The creative economy permeates our everyday lives, shaping where we live, what we buy, and how we interact with others. Looking at dimensions of people, place, policy, and market forces, the book offers a comprehensive perspective on arts and culture, in both economic and social life. The book explores the multifaceted components that make up this complex field. Underlying this journey is the throughline of diversity, equity, and inclusion as watchwords of today’s global paradigm. Capital, gentrification, pay disparities, and the hegemonic confines of cultural production are a few of the key issues analyzed. Using case studies and stories of artists and creatives from the worlds of fashion, design, music, and the media arts, the book also delves into gastronomy, literature, architecture, and theatre—presenting a nuanced look at the ways in which the creative sector impacts the world today. Readers will benefit from features such as key takeaways, discussion questions, and activities, throughout the chapters. Students, scholars, policymakers, and the general public will find this a valuable resource. This book offers the reader a chance not only to understand the cultural and creative industries, but to internalize its elements and embrace the creative spirit that imbues the sector.


Creative Industries and Developing Countries

Creative Industries and Developing Countries

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  • Author: Diana Barrowclough
  • Publisher: Routledge
  • ISBN: 1136793178
  • Category : Business & Economics
  • Languages : en
  • Pages : 343

Pushing the frontiers of the new development paradigm, this book guides debates, clarifies new themes and illustrates how the cultural resources of the developing world can become a new way of integrating into the global economy - helping to raise the voices of developing countries, widening the range of creative choices and promoting cultural diversity and economic and human development. Mixing theory, country case-studies and policy analysis this volume argues that developing countries can use their creative assets and energies as a source of economic growth - if they can better position themselves in the global economy, turning on its head the polarized debate about commerce and culture to take a fresh look at some traditional activities whose intrinsic cultural value has for too long hidden their economic worth. It includes essays from economists, lawyers and industry experts on global trade trends; digital-technology; film in West Africa; audio visuals in India; the music industry in Brazil and the Caribbean; the copyright industry in Arab countries, and policy lessons from developed countries - including sources of finance, subsidies and the role of incubators and intermediaries. Fresh and incisive, this policy lead book on one of the world’s fastest growing sectors is an invaluable resource for to economists and policy-makers alike, as well as those with an interest in industrial organization, development policy, evolutionary economics and the creative industries.


Teaching Cultural Economics

Teaching Cultural Economics

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  • Author: Trine Bille
  • Publisher: Edward Elgar Publishing
  • ISBN: 1788970748
  • Category : Business & Economics
  • Languages : en
  • Pages : 304

Teaching Cultural Economics is the first book of its kind to offer inspiration and guidance for teaching cultural economics through short chapters, a wide scope of knowledge and teaching cases by experienced teachers who are expert in the topic.


Creative Industries and Urban Development

Creative Industries and Urban Development

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  • Author: Terry Flew
  • Publisher: Routledge
  • ISBN: 1317967283
  • Category : Science
  • Languages : en
  • Pages : 88

The concept of creative industries has developed considerable academic and policy momentum in the 21st century. There has been a connection identified between the rise of creative industries and the urbanisation of the world’s population, particularly in relation to the significance of cities as sites of cultural production and consumption. Much of the work on creative industries and cities, however, has drawn upon 'imagined geographies' about the relationship between creativity and place. This collection draws together contributions that critically appraise recent urban cultural policy discourses, as well as reflecting on the role of culture and creative industries in the future development of cities. This book is based on a special issue of The Information Society: An International Journal.