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Author: Sigrid Hemels
Publisher: Springer
ISBN: 9812878327
Category : Business & Economics
Languages : en
Pages : 245
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Book Description
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.
Author: Sigrid Hemels
Publisher: Springer
ISBN: 9812878327
Category : Business & Economics
Languages : en
Pages : 245
Get Book
Book Description
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.
Author: Great Britain. Parliament. House of Commons. Scottish Affairs Committee
Publisher: The Stationery Office
ISBN: 0215090756
Category : Arts
Languages : en
Pages : 49
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Book Description
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.
Author: David Hesmondhalgh
Publisher: SAGE
ISBN: 1526453495
Category : Social Science
Languages : en
Pages : 735
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Book Description
An undisputed classic, the Fourth Edition of this bestselling media studies text offers an unparalleled analysis of the cultural industries. 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: Analyses the influence of IT and tech companies like Google, Apple, Amazon and Facebook on the cultural industries. Discusses the impact of digital technologies on industries such as music, TV, newspapers, books and digital games. Explores the effects of digitalisation on culture, discussing critical issues like participation, power, commercialism, surveillance, and labour. Examines the changing conceptions of audiences, and the increasing influence of market research, audience tracking and advertising. As one of the most read, most studied and most cited books in the field, this Fourth Edition is an essential resource for students and researchers of media and communication studies, the cultural and creative industries, cultural studies and the sociology of the media.
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
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Book Description
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.
Author: Ruth Towse
Publisher: Edward Elgar Publishing
ISBN:
Category : Art
Languages : en
Pages : 216
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Book Description
Towse (arts and culture, Erasmus U. Rotterdam, The Netherlands) discusses incentives and rewards for creativity in the arts and cultural industries. Particular attention is paid to the economics of copyright law and the changes brought about by modern technology and digitalization. She argues that copyright law should be integrated into a country's larger cultural policy for the sake of the health of the creative industries. Annotation copyrighted by Book News, Inc., Portland, OR
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
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Book Description
Incorporating HCP 1091-i to viii, session 2005-06. Incorrectly printed with "fourth report" on document
Author: OECD
Publisher: OECD Publishing
ISBN: 926465268X
Category :
Languages : en
Pages : 157
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Book Description
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.
Author: Amanda J. Ashley
Publisher: Taylor & Francis
ISBN: 1040012442
Category : Business & Economics
Languages : en
Pages : 218
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Book Description
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.
Author: Diana Barrowclough
Publisher: Routledge
ISBN: 1136793178
Category : Business & Economics
Languages : en
Pages : 343
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Book Description
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.
Author: Federico Lewin Pinzón
Publisher: Universidad de los Andes
ISBN: 9587981766
Category : Law
Languages : es
Pages : 77
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Book Description
Are Colombian tax incentives for the Orange Economy appropriate and sufficient to promote this sector of the economy? This book analyses the set of tax incen¬tives implemented in Colombia recent years, to boost the Orange Economy by providing real estate tax reliefs, allowing a special tax deduction to stimulate investments in Orange projects and exempting companies dedicated to Orange activities from income tax. Beyond the debates on the justification of establishing new tax incentives for a particular sector of the economy, this book focuses on the particularities of the existing mechanisms to point out their limitations and propose ideas for their enhancement. To do so, the work presents a perspective of the theoretical defi¬nition of the Orange Economy, evincing the lack of consistency of the concept in public policy instruments and the difficulties in the delimitation of the particular activities covered by the cultural and creative industries. It also examines the interaction of Colombian Orange tax incentives with the rest of the domestic tax system, and compares them to instruments established in other jurisdictions.
