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Export Restrictions, Tax Incentives and the National Artistic Patrimony


  • Clare McAndrew
  • John O'Hagan


This paper analyses the main forms of government intervention used in the UK to protect the national artistic patrimony. It examines the two most common policy measures used in the art market: export regulation and tax incentives and reports their use over an 8 year period from 1990 to 1998. It also reviews the UK's collective obligations to patrimony internationally and specifically as a member of the European Union.

Suggested Citation

  • Clare McAndrew & John O'Hagan, 2000. "Export Restrictions, Tax Incentives and the National Artistic Patrimony," Trinity Economics Papers 20006, Trinity College Dublin, Department of Economics.
  • Handle: RePEc:tcd:tcduee:20006

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    Cited by:

    1. Victor Ginsburgh & Fran├žois Mairesse, 2013. "Issues in the international market for cultural heritage," Chapters,in: Handbook on the Economics of Cultural Heritage, chapter 7, pages i-i Edward Elgar Publishing.

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H40 - Public Economics - - Publicly Provided Goods - - - General


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