Cristin-resultat-ID: 2105313
Sist endret: 26. oktober 2023, 13:49
NVI-rapporteringsår: 2023
Resultat
Vitenskapelig artikkel
2023

Auditioning for Hollywood. A comparative study of tax incentives offered to the film industry

Bidragsytere:
  • Yvette Lind

Tidsskrift

Intertax
ISSN 0165-2826
e-ISSN 1875-8347
NVI-nivå 1

Om resultatet

Vitenskapelig artikkel
Publiseringsår: 2023
Volum: 51
Hefte: 2
Sider: 170 - 182

Beskrivelse Beskrivelse

Tittel

Auditioning for Hollywood. A comparative study of tax incentives offered to the film industry

Sammendrag

The European film landscape is characterized by a strong presence of Hollywood productions. In 2019, American productions held approximately 70% of the market within the European Union while European productions had 25%. As a response, the EU has introduced differing types of financial support schemes with the aim of offsetting the imbalance between the American and the European film industries. This article describes and analyses tax incentives offered to the film industry from two main lines of inquiry: (1) a comparative and empirical tax study of twelve jurisdictions (Canada, China, France, Germany, India, Italy, Japan, the Netherlands, Norway, Spain, the United Kingdom, and the United States) in which the design of such tax incentives is investigated, and (2) a conceptual tax policy discussion on how states may design and implement such tax incentives.

Bidragsytere

Yvette Lind

  • Tilknyttet:
    Forfatter
    ved Uppsala universitet
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