International comparison of tax incentives on arts and culture : The impact on creativity and urban economy

本研究项目通过国际比较，分析了文化艺术税收优惠的动向和理论基础。艺术和文化的税收优惠可以作为文化政策的工具和城市发展的工具，包括刺激创意产业，这是合理的。此外，本研究项目还考虑到荷兰的情况，即跨境捐赠可以完全扣除，从而探讨了对跨境捐赠实行税收激励的理由。

This research project analyzed the trends and the rationale of tax incentives for arts and culture through the international comparison. The tax incentives for arts and culture can be rationalized as the tool of cultural policy and the tool for city development including stimulating creative industries. Besides, this research project examined the rationale of the tax incentives for cross border donation, taking into account the case of the Netherlands in which cross border donation is fully deductible.