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Tax Incentives for Artists

In: Tax Incentives for the Creative Industries

Author

Listed:
  • Dick Molenaar

    (Erasmus University Rotterdam
    All Arts Tax Advisers)

Abstract

Artists are key players in the creative industries who create and perform the work. Many of them are in an economically vulnerable situation and some countries prefer to have more artists than the market would otherwise allow. This desire leads those countries to enact financial support measures, such as tax incentives. In addition, goals such as preserving national culture and stimulating the economic impact of artists may also be reasons for these tax incentives. This chapter examines several examples of tax incentives, including the value-added tax exemption and reduced rateReduced rate in the EU, the Theatre Tax ReliefTax relief and Orchestra Tax ReliefOrchestra Tax Relief in the UKUnited Kingdom (UK) , the Theater Tax BenefitTax benefit in the USAUSA , the option for artists to pay taxes with artwork in MexicoMexico , and the income taxIncome tax exemption for authors, composers, painters and sculptors in IrelandIreland . In the conclusion, these tax incentives are compared with the criteria for fairnessFairness , effectiveness, complexity and visibility outlined in Chap. 4 and for state aidState aid in Chap. 5 .

Suggested Citation

  • Dick Molenaar, 2017. "Tax Incentives for Artists," Creative Economy, in: Sigrid Hemels & Kazuko Goto (ed.), Tax Incentives for the Creative Industries, chapter 0, pages 211-225, Springer.
    • Handle: RePEc:spr:crechp:978-981-287-832-8_11
    DOI: 10.1007/978-981-287-832-8_11
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