Tax Incentives for the Creative Industries
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
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Sigrid Hemels Kazuko Goto Editors
Tax Incentives for the Creative Industries
Creative Economy Series editors Stephen Hill Kazuo Nishimura Tadashi Yagi Editorial Board Nobuko Kawashima Sebastine Lechevalier Yoshifumi Nakata Andy Pratt Masayuki Sasaki Toshiaki Tachibanaki Makoto Yano Roberto Zanola
As the global economy has developed, we have seen severe competition and polarisation in income distribution. With this drastic change in the economic system, creativity with a high market value has come to be considered the main source of competiveness. In addition to the improvement of competitiveness, however, we are required to work toward fairness in society. This series covers research on creative economies that are based on humanity and spirituality to enhance the competitiveness, sustainability, peace, and fairness of international society. We define a creative economy as a socio-economic system that promotes those creative activities with a high market value and leads to the improvement of society’s overall well-being. Through this series, we intend to propose various policy recommendations that contribute to the prosperity of international society and improve the well-being of mankind by clarifying the concrete actions that are needed.
More information about this series at http://www.springer.com/series/13627
Sigrid Hemels Kazuko Goto •
Editors
Tax Incentives for the Creative Industries
123
Editors Sigrid Hemels Erasmus School of Law Erasmus University Rotterdam Rotterdam, Zuid-Holland The Netherlands
ISSN 2364-9186 Creative Economy ISBN 978-981-287-831-1 DOI 10.1007/978-981-287-832-8
Kazuko Goto Setsunan University Neyagawa, Osaka Japan
ISSN 2364-9445
(electronic)
ISBN 978-981-287-832-8
(eBook)
Library of Congress Control Number: 2016959747 © Springer Science+Business Media Singapore 2017 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Printed on acid-free paper This Springer imprint is published by Springer Nature The registered company is Springer Nature
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