Download or read book Tax Incentives for the Creative Industries written by Sigrid Hemels and published by Springer. This book was released on 2017-01-04 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book The Bulletin written by and published by . This book was released on 1978 with total page 1058 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Media Information Australia written by and published by . This book was released on 1977 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Foundations of Taxation Law written by Stephen Barkoczy and published by Cambridge University Press. This book was released on 2024-02-15 with total page 1097 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice that underpin the Australian taxation system. Designed as a guide for law and business students as well as tax practitioners, the text blends policy issues, taxation theory, black letter law and commercial practice into a succinct general principles text. Topics are presented in a logical and structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers are able to easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and help clarify difficult concepts. This edition contains expanded technical and policy discussion of several areas of law. It has been substantially revised and restructured to take account of the many important legislative reforms, case law developments and announcements that have occurred over the last 24 months.

Download or read book The Dynamics of Welfare Markets written by Clémence Ledoux and published by Springer Nature. This book was released on 2021-02-03 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume represents the beginning of a 'cross pollination' of different social scientific disciplines, bridging the boundaries between national and disciplinary epistemic communities in the worlds of European welfare markets. It maps the common ground and uncovers new research directions for the future study of actors, policies and institutions shaping the growth and dynamics of European welfare markets. The book defines welfare markets as politically shaped, regulated and state supported markets that provide social goods and services through the competitive activities of non-state actors. The chapters focus on what happens after states have initiated welfare markets, with equal weight given to the analysis of the agency of state actors and non-state actors in the contraction, stabilisation, and disruption of welfare markets. By focusing the analysis on two cases of welfare markets, private pensions and home-based domestic/care work, the contributions explore and compare the dynamics of different types of markets. The research will be of use to sociologists and scholars of social policy interested in the social dimension of welfare markets, political scientists and political economists, as well as diverse epistemic communities across the social sciences. Chapter 1 is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.

Download or read book Nonprofit Enterprise in the Arts written by Paul J. DiMaggio and published by Oxford University Press. This book was released on 1987-01-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taking the dichotomy of nonprofit "high culture" and for-profit "popular culture" into consideration, this volume assesses the relationship between social purpose in the arts and industrial organization. DiMaggio brings together some of the best works in several disciplines that focus on the significance of the nonprofit form for our cultural industries, the ways in which nonprofit arts organizations are financed, and the constraints that patterns of funding place on the missions that artists and trustees may wish to pursue. Showing how the production and distribution of art are organized in the United States, the book delineates the differing roles of nonprofit organizations, proprietary firms, and government agencies. In doing so, it brings to the surface some of the special tensions that beset arts management and policy, the way the arts are changing or are likely to change, and the policy alternatives "high culture" faces.

Download or read book Crimes of the Art World written by Thomas D. Bazley Ph.D. and published by Bloomsbury Publishing USA. This book was released on 2010-02-26 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a revealing look at the full scope of criminal activity in the art world—a category of crime that is far more pervasive than is generally realized. Forgeries, fakes, fencing, and felony theft—all are pervasive problems in the world of art, where the stakes are high, the networks wide, and the consequences profound. In recent years, suspicious acquisitions, unreliable provenances, and shady dealers have found their way into the headlines as museums and private collections have been confronted with everything from fake pieces to stolen antiquities to plain old theft and vandalism. Crimes of the Art World captures the full scope of this staggeringly lucrative field of criminal conduct, showing how its impact reaches well beyond the walls of the museum. Filled with fascinating stories of crime and greed, this revealing volume looks at case after case of thefts, forgeries, fakes, and illicit trafficking, as well as the political/religious victimization of art, white-collar art crime, and vandalism. The book examines each type of crime in terms of frequency, losses, and characteristics of victims and criminals. Concluding chapters focus on preventive measures, art crime investigation, and security issues.

Download or read book Venture Capital Investment and Government Incentives written by Tamara Wilkinson and published by Bloomsbury Publishing. This book was released on 2024-09-05 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the best ways for governments to design venture capital investment incentives. Venture capital is a multi-billion-dollar industry and a major driver of innovation and national growth. Investment in startup companies by venture capital funds helps finance new inventions and create wealth, economic growth, and jobs. However, because venture capital investment is highly risky and sensitive to market downturns, many governments around the world use special legal and tax incentives to help encourage this form of investment. Since the introduction of the first venture capital incentive in the USA in 1958, scores of venture capital incentives have come and gone. These incentives have experienced varied success, with some failing entirely. Filling a gap in an important area, this book employs a legal and regulatory approach to examine venture capital policy from a global perspective. It uses an analytical framework to evaluate the design, implementation, and success of incentives, and looks at over 60 examples from 25 countries around the world. The book is aimed at researchers and policy makers in law, finance and economics, as well as practitioners and investors in the venture capital space. The book introduces the legal aspects of venture capital investment and presents a list of leading practice guidelines and recommendations to help policy makers design effective, efficient, and appropriate venture capital incentives.

Download or read book Multinational Enterprise and Public Policy written by A. E. Safarian and published by Edward Elgar Publishing. This book was released on 1993-01-01 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'This book should be recommended to all students of international economic policy and international business. It contains a clear and comprehensive conceptualisation of public policy on MNE allowing the classification and evaluation of country policies. The author supplies a vast amount of institutional policy details and economic data, which are interesting in their own right.' - Thorsten Posselt, Kyklos

Download or read book Handbook of Research on Environmental Taxation written by Janet E. Milne and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 529 pages. Available in PDF, EPUB and Kindle. Book excerpt: ÔIngeniously organized in a life cycle format, the Handbook covers environmental taxation concepts, design, acceptance, implementation, and impact. The universal themes discussed in each area will appeal to a broad range of readers.Õ Ð Larry Kreiser, Cleveland State University, US ÔThis book is a smart and useful readerÕs guide providing analytical tools for a full comprehension of environmental taxes, with an interdisciplinary approach that looks at all the different phases of environmental taxation: from the design to the implementation, the political acceptance and the impact on the economy. The authorsÕ effort is very successful in endowing academicians, policy makers and the general public with an excellent proof of the effectiveness of environmental taxes and green tax reforms.Õ Ð Alberto Majocchi, University of Pavia, Italy ÔPutting the words ÒenvironmentÓ next to ÒtaxationÓ might not always be the flavour of the month, but no modern society can ignore the value of the natural environment and the need to maintain its good quality and no competitive economy can prosper without the necessary tax revenues to function. Environmental taxation offers the prospect of moving towards a more resource-efficient economy, where preference is given to tax more what we burn, less what we earn. I welcome this contribution to the literature.Õ Ð Commissioner Connie Hedegaard, European Commission ÔThe Milne and Andersen volume provides a splendid treatment of environmental taxation that encompasses the basic conceptual issues, problems of tax design and implementation, and several insightful case studies that show how environmental taxes actually work in practice. It is the best overall treatment of environmental taxation available: comprehensive, rigorous, and readable.Õ Ð Wallace Oates, University of Maryland, US The Handbook of Research on Environmental Taxation captures the state of the art of research on environmental taxation. Written by 36 specialists in environmental taxation from 16 countries, it takes an interdisciplinary and international approach, focusing on issues that are universal to using taxation to achieve environmental goals. The Handbook explores the conceptual foundations of environmental taxation, essential elements for designing environmental tax measures, factors that influence the acceptance of environmental taxation, the variety of ways to implement environmental taxes, their environmental and economic impact and, finally, the larger question of the role of taxation among other policy approaches to environmental protection. Intermixing theory with case studies, the Handbook offers readers lessons that can be applied around the world. It identifies key bodies of research for people who are already working in the field or entering the field and highlights issues that call for more research in the future. With systematic analysis of key issues in environmental taxation, this book will appeal to researchers, governments, think tanks, NGOs, and academics in law, economics, political science and public finance, as well as students specializing in environmental taxation and other market-based instruments.

Download or read book Legal Control of the Multinational Enterprise written by Cynthia Day Wallace and published by Martinus Nijhoff Publishers. This book was released on 1982-12 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Oxford Handbook of Arts and Cultural Management written by Yuha Jung and published by Oxford University Press. This book was released on 2024 with total page 881 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The Oxford Handbook of Arts and Cultural Management surveys contemporary research in arts and cultural management, fulfilling a crucial need for a curated, high quality, first-line resource for scholars by providing a collection of empirical and theoretical chapters from a global perspective. With a focus on rigorous and in-depth contributions by both leading and emerging scholars from international and interdisciplinary backgrounds, the Handbook presents established and cutting-edge research in arts and cultural management and suggests directions for future work"--

Download or read book Evaluation of Tax Incentives for Research and Development in Germany written by Christof Ernst and published by BoD – Books on Demand. This book was released on 2012 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Germany has currently no explicit form of tax incentive for R&D as they exist in many other countries. The objective of this study is to analyse and evaluate aspects that are important when an R&D tax incentive shall be established in Germany. The study is done both from a business and from an economic policy point of view. It broadens the focus to an European perspective, where the results can be of use in other countries. The study derives relevant research questions and outlines a framework for the evaluation of R&D tax incentives. It provides an overview on the different forms of R&D tax incentives in EU member states in 2010. A discussion then outlines potential models that could be used in Germany. A focus is on the analysis of the incentive's impact on the firm's total tax payments and on the R&D cost by means of a simulation model. Sensitivity analyses use different economic settings and model firms. Another focus is on the empirical analysis of effects from R&D tax incentives and corporate income tax burden on patenting behaviour by using firm-specific patent applications at the European Patent Office (EPO). A substantiated political discussion necessarily needs a projection of potential budgetary costs. Thus, the last focus is on the tax burden and on the overall fiscal costs and applies a micro-simulation model based on a financial statements database to quantify the effects induced by the various models of an R&D tax credit.

Download or read book Year Book Australia 1986 No 70 written by Australian Bureau of Statistics and published by Aust. Bureau of Statistics. This book was released on 1985 with total page 794 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Global Minimum Tax Selected Issues on Pillar Two written by Valentin Bendlinger and published by Linde Verlag GmbH. This book was released on 2024-10-18 with total page 643 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provides for more than 25 individual but co-ordinated essays on multiple relevant topics on Pillar Two is structured as follows: General Topics including the legal status of the GloBE Model Rules, their relation to tax treaties and EU Law, the GloBE STTR, the specifics of jurisdictional blending, their impact on tax competition and on tax incentives Scoping topics including the computation of the EUR 750 million threshold, the definition of MNE Group, territorial allocation of CEs and excluded entities Charging provisions, including GloBE ́s rule order and the impact of the GloBE Model Rules on minority shareholders Computation of GloBE Income and Loss, including contributions on the adjustment of permanent differences and specifics of dividends and equity gains for purposes of the base determination Computation of Adjusted Covered Taxes, including the notion of covered taxes, the recognition of temporal differences and the territorial allocation of covered taxes Top-up Tax computation including contributions on the general correspondence of covered taxes and GloBE Income, the Substance-Based Income Exclusion, the specifics of Investment and Minority-Owned Constituent Entities and the general role of the QDMTT within the framework of Pillar Two Selected topics on the administration of GloBE, e.g., Safe Harbors and the identification of the taxpayer within the framework of Pillar Two

Download or read book Billboard written by and published by . This book was released on 2007-08-04 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: In its 114th year, Billboard remains the world's premier weekly music publication and a diverse digital, events, brand, content and data licensing platform. Billboard publishes the most trusted charts and offers unrivaled reporting about the latest music, video, gaming, media, digital and mobile entertainment issues and trends.

Download or read book Current State of the Art Electrical and Security Engineering Design written by Harry Zackrison and published by Page Publishing, Inc. This book was released on 2022-11-03 with total page 654 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are three primary goals that this book wishes to achieve: (1) Herein is the most prevalent standardized electrical calculations for use in reducing redundancy in the work effort, reducing repetitive errors, and freeing up more time for productive and innovative and imaginative engineering solutions. (2) Providing a standardized checklist worksheet for field survey work of existing conditions to help facilitate obtaining all the necessary materials the first time around and without errors and omissions. And (2) the maximum security achievable for our highly classified facilities that we are dependent upon for our survival. Four secondary goals we wish to achieve are (1) various methods for conserving energy and resources, (2) the evaluation of life cycle of energy-saving design techniques and equipment selection, (3) the use of a standardized value engineering (VE) guide when performing value engineering workshops, and (4) employing various A and E, VE methods that can be employed for reducing first costs, operating costs, and life cycle costs (LCCs), all the while conserving energy and resources.