'For this relief much thanks.' Taxation, film policy and the UK government
'For this relief much thanks.' Taxation, film policy and the UK government
复制标题
“非常感谢这种缓解。”
作者：
Magor M
2006年，财政部为英国制作推出了新的电影税收抵免。税收抵免形式的财政激励措施现在被认为是英国电影业可持续发展的基础。除了有利于本土电影制作，一个有吸引力的税收抵免结构被视为促进外来投资，主要是来自美国，并被视为重要的是保持劳动力和组织能力，在英国电影业。确保技能基础的连续性是英国政府推动“创意经济”更好地适应全球竞争的核心。然而，在这一更广泛的背景下，电影一直是-而且仍然是-一个特例，因为政府目前的创意经济政策不是对其他行业使用财政措施。我们认为，在寻求解决长期存在的“可持续发展”问题时，当代英国政策受到其对电影制作进行经济干预的悠久历史的影响，并且一直是当今创意产业政策的重要先驱。此外，在当前的全球环境下，考虑美国对内投资和欧盟监管的竞争需求所引发的基本逆流至关重要。通过对关键参与者的采访以及对公共领域证据的审查，本文分析了塑造这一政策实施的复杂政治。我们认为，电影政策研究需要增加深度，这种社会学分析带来的表。特别是，这种实证方法提供了深入了解如何游说和部门间竞争的低政治形状目前的政策结果。
In 2006, the Treasury introduced a new Film Tax Credit for British productions. Fiscal incentives in the form of tax credits are now regarded as fundamental to the sustainability of the British film industry. In addition to benefiting indigenous filmmaking, an attractive tax credit structure is seen as promoting inward investment, chiefly from the USA, and is seen as important for maintaining the work force and organisational capacity in the British film industry. Securing the continuity of the skills base is at the heart of the UK Government's drive to make the ‘creative economy’ better fitted for global competition. However, in that broader context, film has been – and remains – a special case, as it is not presently Government creative economy policy to use fiscal measures for other industries. We argue that in seeking solutions to longstanding problems of ‘sustainability’, contemporary UK policy is conditioned by its long history of economic intervention in film production – and has been an important precursor of today's creative industries policy. Furthermore, in current global conditions, it is crucial to consider the fundamental cross-currents set in train by the competing demands of US inward investment and EU regulation. By undertaking interviews with key players as well as examining evidence in the public domain, this article analyses the complex politics that has shaped the implementation of this policy. We argue that film policy research needs the added depth that such sociological analysis brings to the table. In particular, this empirical approach gives insights into how the low politics of lobbying and inter-departmental rivalry shape present policy outcomes.