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Author: Sigrid Hemels
Publisher: Springer
ISBN: 9812878327
Category : Business & Economics
Languages : en
Pages : 249
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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 : 249
Get Book Here
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: OECD
Publisher: OECD Publishing
ISBN: 9264009914
Category :
Languages : en
Pages : 204
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Book Description
This publication highlights the impact of culture on local economies and the methodological issues related to its identification.
Author: Ruth Towse
Publisher: Edward Elgar Publishing
ISBN: 1781004870
Category : Computers
Languages : en
Pages : 456
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Book Description
Digital technologies have transformed the way many creative works are generated, disseminated and used. They have made cultural products more accessible, challenged established business models and the copyright system, and blurred the boundary between
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.
Author: Candace Jones
Publisher: OUP Oxford
ISBN: 0191062278
Category : Business & Economics
Languages : en
Pages : 560
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Book Description
The Oxford Handbook of Creative Industries is a reference work, bringing together many of the world's leading scholars in the application of creativity in economics, business and management, law, policy studies, organization studies, and psychology. Creative industries research has become a regular theme in academic journals and conferences across these subjects and is also an important agenda for governments throughout the world, while business people from established companies and entrepreneurs revaluate and innovate their models in creative industries. The Handbook is organized into four parts: Following the editors' introduction, Part One on Creativity includes individual creativity and how this scales up to teams, social networks, cities, and labour markets. Part Two addresses Generating and Appropriating Value from Creativity, as achieved by agents and organizations, such as entrepreneurs, stars and markets for symbolic goods, and considers how performance is measured in the creative industries. Part Three covers the mechanics of Managing and Organizing Creative Industries, with chapters on the role of brokerage and mediation in creative industry networks, disintermediation and glocalisation due to digital technology, the management of project-based organzations in creative industries, organizing events in creative fields, project ecologies, Global Production Networks, genres and classification and sunk costs and dynamics of creative industries. Part Four on Creative Industries, Culture and the Economy offers chapters on cultural change and entrepreneurship, on development, on copyright, economic spillovers and government policy. This authoritative collection is the most comprehensive source of the state of knowledge in the increasingly important field of creative industries research. Covering emerging economies and new technologies, it will be of interest to scholars and students of the arts, business, innovation, and policy.
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: Inter American Development Bank
Publisher: Inter-American Development Bank
ISBN:
Category : Art
Languages : en
Pages : 242
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Book Description
This manual has been designed and written with the purpose of introducing key concepts and areas of debate around the "creative economy", a valuable development opportunity that Latin America, the Caribbean and the world at large cannot afford to miss. The creative economy, which we call the "Orange Economy" in this book (you'll see why), encompasses the immense wealth of talent, intellectual property, interconnectedness, and, of course, cultural heritage of the Latin American and Caribbean region (and indeed, every region). At the end of this manual, you will have the knowledge base necessary to understand and explain what the Orange Economy is and why it is so important. You will also acquire the analytical tools needed to take better advantage of opportunities across the arts, heritage, media, and creative services.
Author: UNESCO
Publisher: UNESCO Publishing
ISBN: 9231004522
Category : Political Science
Languages : en
Pages : 112
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Book Description
Culture and creativity have untapped potential to deliver social, economic, and spatial benefits for cities and communities. Cultural and creative industries are key drivers of the creative economy and represent important sources of employment, economic growth, and innovation, thus contributing to city competitiveness and sustainability. Through their contribution to urban regeneration and sustainable urban development, cultural and creative industries make cities more attractive places for people to live in and for economic activity to develop. Culture and creativity also contribute to social cohesion at the neighborhood level, enable creative networks to form and advance innovation and growth, and create opportunities for those who are often socially and economically excluded. The ongoing COVID-19 pandemic has had a deep impact on the cultural sector, yet it has also revealed the power of cultural and creative industries as a resource for city recovery and resilience. More generally, cities are hubs of the creative economy and have a critical role to play in harnessing the transformative potential of cultural and creative industries through policies and enabling environments at the local level. 'Cities, Culture, and Creativity' (CCC) provides guiding principles and a CCC Framework, developed by UNESCO and the World Bank, to support cities in unlocking the power of cultural and creative industries for sustainable urban development, city competitiveness, and social inclusion. Drawing from global studies and the experiences of nine diverse cities from across the world, the CCC Framework offers concrete guidance for the range of actors -- city, state, and national governments; creative industry and related private-sector organizations; creatives; culture professionals and civil society-- to harness culture and creativity with a view to boosting their local creative economies and building resilient, inclusive, and dynamic cities.
Author: Great Britain. Parliament. House of Commons. Scottish Affairs Committee
Publisher: The Stationery Office
ISBN: 0215090756
Category : Business & Economics
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: UNESCO
Publisher: UNESCO Publishing
ISBN: 9231004123
Category : Political Science
Languages : en
Pages : 55
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Book Description
