Documents - study Ernst & Young 2009

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International benchmark of cultural tax policies

Cultural development: which tools to use to favour investment ?

    - Philanthropy: a tax incentive to cultural investment Link 01 - Link 02
    - An incentive-based taxation Link

Taxation and culture in the United States

    - Dian Magie, Arts Funding into the 21st Century: Link
    - Internal Code section:
        - Exemption from tax on corporation: Link
        - Rehabilitation credit: Link
        - Charitable and similar gifts: Link
        - Transfers for public, charitable and religious uses: Link
        - Domestic Film Production Incentive Program: Link
        - Domestic production deduction: Link

California

    - Property Tax Exemption for Aircraft Display: Link
    - Property Tax Exemption for Qualifying Non-Profit Organizations: Link 01 - Link 02
    - Property Tax Exemption for Pioneer Cemeteries: Link

Massachusetts

    - Property Tax Exemption for Qualifying Exempt Organizations: Link
    - Limited Property Tax Exemption for Historic Owner-Occupied Residences: Link
    - Sales Tax Exemption: Link 01 - Link 02

New Mexico

    - New Mexico State Film Office Website: Link

New York

        - Real Property Tax Exemption: Link
    - Property Tax Conservation easement Credit & Historic Ownership Rehabilitation Credit:
       Link
    - Property Tax Exemption for Opera Houses: Link
    - Property Tax Exemption for Performing Arts Buildings: Link
    - Property Tax Exemption for Theatrical Corporations: Link
    - Property Tax Exemption for Historical Societies: Link
    - Limited Property Tax Exemption for Historic Barns: Link
    - Imposition of Sales Tax: Link 01 - Link 02
    - Exemption from Sales and Use Taxes: Link
    - Petition of Foreclosure: Link

Brazil

    - Department of Brazilian Economic Affairs – Ministry of Finance Website
     (website available in Portuguese, English, and Spanish): Link
    - Department of Brazilian Culture Website (website available only in Portuguese): Link
    - Brazilian Government Website
     (website available in Portuguese, English, and Spanish): Link
    - Brazilian Institute of Geography and Statistics Website
     (website in Portuguese, English, and Spanish): Link

Canada

    - Department of Canadian Heritage Website: Link
    - Department of Canadian Heritage Website /
      Investment Canada Act and culture-related investments: Link
    - Canada Revenue Agency Website: Link
    - Québec Film and Television Council Website: Link

China

    - Department of Chinese Culture Website
     (website available in English and Chinese): Link
    - State Administration of Radio film and Television Website
     (website available in Chinese only): Link
    - Ministry of Economic Affairs of the Republic of China Website
     (website available in Chinese only): Link
    - National Bureau of Statistics of China Website
     (website available in Chinese only): Link

Germany

    - German National Institute of Statistics Website
     (Statistisches Bundesamt Deutschland): Link
    - Independent Administrative Authority on Culture Website (Kulturrat)
     (only available in German): Link

India

    - Government of India Website (available in English): Link
    - Indian Ministry of Information and Broadcasting Website (available in English): Link
    - Indian Ministry of Youth Affairs and Sports Website (disponible en anglais): Link

Italy

    - Italian Ministry of Economy and Finance Website
      (website available in Italian only): Link
    - Italian National Institute of Statistics (Instituto nazionale di statistica)
      (website available in English and Italian): Link
    - Official Gazette of the Italian Republic Website (Gazetta ufficiale)
       the Official Journal of Record of the Italian Government Website .
      (website available in Italian only): Link
    - Italian Ministry of Culture Website (website available in Italian only): Link

Japan

    - Department of National Accounts Economic and Social Research Institute
      Cabinet Office Website (website available in English and Japanese): Link
    - Japanese Ministry of Internal Affairs and Communications Website
      (website available in English and Japanese): Link
    - Japanese Ministry of Culture Website (website available in English and Japanese): Link

Mexico

    - Department of Mexican Economic Affairs – Fiscal Policies
      (website available in Spanish only): Link
    - Mexican National Council on Culture and the Arts
      (website available in English and Spanish): Link

South Korea

    - Ministry of Culture, Sports, and Tourism of the Republic of Korea Website
     (website available in English and Korean): Link
    - Korean Communication Commission Website
     (website available in English and Korean): Link
    - Korean Broadcasting System Website
     (website available in English and Korean): Link
    - Korean Statistical Information Service
     (website available in Korean only): Link
    - Gwangju Metropolitan City
     (website available in English and Korean): Link

Spain

    - Ministry of Culture of Spain Website (website available in Spanish only): Link
    - Spain Communications and Culture Barometer Website
     (website available in Spanish only): Link
    - Spanish Institute of Statistics Website (Instituto nacional de Estadistica)
     (website available in Spanish and English): Link
    - Spanish Ministry of Economy and Finance Website
     (website available in Spanish and English): Link
    -Study on the internationalization of Spanish cultural industries, ICEX
     (Instituto espanol de comercio exterior – Spanish Institute for Foreign Trade) 2007
     (available in Spanish only): Link
    - Booklet on Numerical Methods for Economics in Spain, 2008
     (available in Spanish only): Link

United States

    - National Endowment for the Arts (NEA) website
     (available in English only): Link
    - National Assembly of State Arts Agencies Website (available in English only): Link
    - U.S. Bureau of Economic Analysis Website
     (website available in English only): Link
    - U.S. Census Bureau Website: Link