Tax incentives for the creative industries

Abstract

The Creative Industries are the site of much political and policy attention both economically and culturally. Discussions of the most efficient way to support these industries are ongoing and the subject of political as well as academic debate (Drake, 2013). Since the 1990s the role of fiscal policy within the Creative Industries has become more prominent, leading to debates as to which instruments to use within the “policy toolbox” in order to achieve desired outcomes. Hemels & Goto’s book provides a good introduction to one such policy instrument: tax incentives.