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
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