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This book is the result of an in-depth, interdisciplinary and comparative study of the public financial regime of historical heritage. It gives an overview of legal frameworks and public policies for targeting tax incentives so as to finance and promote cultural heritage. It gives examples on how this can be done in a systematic and efficient way. It fills the existing gap in international literature on cultural heritage finance and taxation, bringing together experts from different parts of Europe and the world to discuss different approaches and strategies. The book consists of three parts. In Part 1, economic, international and European frameworks are analysed, with specific reference to the guidelines and constraints stemming from the OECD, UNESCO and the European Union. In Part 2, selected national experiences in cultural heritage taxation are analysed in order to identify the best practices in the sector. This part provides a comprehensive overview of the current state of the regulatory framework for cultural heritage in a significant number of countries around the world. It covers both the constitutional context and the taxation and public spending policies aimed at cultural heritage preservation and promotion. In Part 3, topical issues of cultural heritage taxation are discussed, including the VAT regime for artwork, museum taxation, free ports for art, transfer in lieu, art cities and artists'tax regimes. The book ends with a conclusion in which the most important findings in the three parts are analysed, compared and summarized. There are many and diverse financial initiatives around the world aimed at protecting, preserving and enhancing the cultural heritage of humanity. While the focus is usually on direct subsidies, this book focuses on tax incentives and the regulatory context in which they function. This study, promoted by Professor Lorenzo del Federico at the University of Chieti-Pescara, offers a rich overview of these initiatives. |
