Culture is future » Financing and economic models

09.26.2012

Report - The tax system in the cultural field

Through cultural taxes or financial incentives, the use of tax policies is linked to polical strategies and choices, underlining the specificity of culture. Such strategies can focus on particular sectors or target all the firms of a given cultural activity. 

Publications

The study “The way to cultural diversity in tax policies” by Ernst&Young for the Forum d’Avignon 2009

The benchmark realized by Ernst & Young for the Forum d’Avignon takes into account 14 countries and offers an international overview of the different tax systems in the field of culture, being : Heritage, press, publishing industry, cinema, media, life performing arts, plastic art ... This study is the first of its kind at an international level. 

Through cultural taxes or financial incentives, the use of tax policies is linked to polical strategies and choices, underlining the specificity of culture. Such strategies can focus on particular sectors or target all the firms of a given cultural activity. Tax incentives are materialized by reduced tax contributions in favor of cultural investors and decision makers (it can be understood as tax expenses for the State). Cultural taxes create a profit that is often allocated in a redistributive way.  

 

Download the study

 

 

The study “The way to cultural diversity in tax policies” by Ernst & Young for the Forum d’Avignon 2010

On the occasion of the Forum d’Avignon 2009, Ernst & Young carried out the first comparative survey on taxi policies in the cultural field, among 14 countries. In 2010, a first update was made, competed by Greece and South Africa.

 

Download the study

 

 

 

 

 

The study “The way to cultural diversity in tax policies”, update by Ernst&Young for the Forum d’Avignon 2011

In 2011, Australia and Turkey have been added to this international benchmark, now covering almost all of the G20 countries. 

The study acknowledges the systematic resort to incentives (reduced rates, tax credit, exemptions etc.) On the other hand, a major difference appears when talking about specific measures, that is to say the implementation or not of cultural taxes aiming at directly financing the sector. Despite the diversity and inventiveness of tax measures, the study acknowledged that all countries give priority to cinema, to facilitate investments and locate shootings, as well as to the cultural heritage.

 

Download the study

 

Videos of the Forum 

 

Articles CULTURE IS FUTURE 

Culture, financing and economic models 

 

Web review