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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.
As corporations search for new production sites, governments compete furiously using location subsidies and tax incentives to lure them. Yet underwriting big business can have its costs: reduction in economic efficiency, shifting of tax burdens, worsening of economic inequalities, or environmental degradation. Competing for Capital is one of the first books to analyze competition for investment in order to suggest ways of controlling the effects of capital mobility. Comparing the European Union's strict regulation of state aid to business with the virtually unregulated investment competition in the United States and Canada, Kenneth P. Thomas documents Europe's relative success in controlling—and decreasing—subsidies to business, even while they rise in the United States. Thomas provides an extensive history of the powers granted to the EU's governing European Commission for controlling subsidies and draws on data to show that those efforts are paying off. In reviewing trends in North America, he offers the first comprehensive estimate of U.S. subsidies to business at all levels to show that the United States is a much higher subsidizer than it portrays itself as being. Thomas then suggests what we might learn from the European experience to control the effects of capital mobility—not only within or between states, but also globally, within NAFTA and the World Trade Organization as well. He concludes with policy recommendations to help promote international cooperation and cross-fertilization of ways to control competition for investment.
This report reviews the definition of Canadian content as it applies to film & television production and its relationship to public funding. After an introduction on the review and a summary of stakeholder comments, chapter 2 puts Canadian content into perspective with respect to how it is currently administered & defined, and what it represents in terms of production activity. It also analyzes in detail the degree to which the current definition, more specifically the ten-point creative system, responds to today's realities. It provides information on how some foreign countries promote & determine their national content, and highlights major weaknesses in the current Canadian content system. Chapter 3 proposes fundamental changes to the Canadian content policy infrastructure in three key area: how a Canadian-content production is defined, how Canadian content is administered overall, and how to encourage the greater use of Canadian creators. Chapter 4 examines two areas believed to be integral to the Canadian content system: international treaty co-production and theatrical distribution. Chapter 5 considers the particular challenges faced by Aboriginal & minority communities within the Canadian film & television sectors. Annexes include a list of recommendations, summaries of stakeholder input to the review, and results of a creative & technical cost analysis of various types of productions.
The international order is constituted by a plurality of international regimes - institutionalized arrangements in different issue areas that possess their own norms and procedures. The present book examines how conflict among regimes may arise and probes the role that international law can play in managing such conflict. Throughout the book, the example of trade in cultural products is used to illustrate the evolution of regime conflict and the potential for its management. Conflicts between the goals of 'free trade' and 'cultural diversity' have notably surfaced within the World Trade Organization (WTO) and the United Nations Educational, Scientific and Cultural Organization (UNESCO). As a result, there is a potential for conflict among WTO law, the UNESCO's Convention on the Protection and Promotion of the Diversity of Cultural Expressions, and human rights. The book posits that three dimensions are characteristic for regime conflict: First, regime conflict is a function of conflict among different social goals or values. Second, such goal conflicts are institutionalized through the interaction of a variety of political actors struggling for influence, often in intergovernmental organizations. Third, regime conflict may manifest itself in conflicts of legal rules. If a state acts in conformity with the rules of one regime, its conduct may trigger a violation of the rules of another regime. The author argues that, while international law cannot be construed as a fully integrated and unified system, it does provide a common language for different regimes to engage with each other. The shared discourse rules of international law enable a degree of coordination of the policies of different regimes, notably through techniques of interpretation and legal priority rules. International law contributes to the management of regime conflict by providing commonly accepted reasons for choosing among competing policy goals.
Personhood is considered at once a sign of legal-political status and of socio-cultural agency, synonymous with the rational individual, subject, or citizen. Yet, in an era of life-extending technologies, genetic engineering, corporate social responsibility, and smart technology, the definition of the person is neither benign nor uncontested. Boundaries that previously worked to secure our place in the social order are blurring as never before. What does it mean, then, to be a person in the twenty-first century? In Impersonations, Sheryl N. Hamilton uses five different kinds of persons - corporations, women, clones, computers, and celebrities - to discuss the instability of the concept of personhood and to examine some of the ways in which broader social anxieties are expressed in these case studies. She suggests that our investment in personhood is greater now than it has been for years, and that our ongoing struggle to define the term is evident in law and popular culture. Using a cultural studies of law approach, the author examines important issues such as whether the person is a gender-neutral concept based on individual rights, the relationship between personhood and the body, and whether persons can be property. Impersonations is a highly original study that brings together legal, philosophical, and cultural expressions of personhood to enliven current debates about our place in the world.
Film-induced tourism has the potential to revitalise flagging regional/rural communities and increase tourism to urban centres, however, it carries with it unique problems. This book explores the downside of the phenomenon.
The so-called culture industries--film, television and radio broadcasting, periodical and book publishing, video and sound recording--are noteworthy exceptions to the rhetorical commitment of Western countries to free trade as a major goal. These exceptions threatened to derail such high-profile negotiations as NAFTA and its predecessor, the Canada-US Free Trade Agreement, as well as the Uruguay Round of the GATT. Conventional wisdom did not foresee trouble from this source, because these established industries are not commercial national champions, nor are they particularly large providers of jobs. As Patricia M. Goff shows, the standard trade literature considers the monetary value but doesn't recognize the symbolic importance of cultural production. In Limits to Liberalization, she traces the interplay between the commercial and the cultural. Governments that want to expand free trade may simultaneously resist liberalization in the culture industries (and elsewhere, including agriculture and health care). Goff traces the rationale for "cultural protectionism" in the trade policies of Canada, France, and the European Union. The result is a larger understanding of the forces that shape international trade agreements and a book that speaks to current theoretical concerns about national identity as it plays out in politics and international relations.