Patrons Despite Themselves: Taxpayers and Arts Policy

Authors

Alan L. Feld, Boston Univeristy School of LawFollow
Michael O'Hare
J. Mark Davidson Schuster

Files

Description

The authors analyze indirect subsidies, which are an important sources of support for the arts and a far larger source than direct subsidies. The authors provide a well-grounded and detailed description of how the U.S. tax system relates to the arts. They ask who pays, who benefits, who decides on the allocation, and what are the effects? The findings include a realization that the reallocation on resources that indirect subsidies induce are detrimental to both the tax payer and the arts

ISBN

0814725724

Publication Date

1983

Publisher

New York University Press

City

New York

Keywords

funding, federal aid to the arts, income tax deductions for charitable contributions, corporations, taxation, tax deductions, income tax deductions, income tax

Disciplines

Law | Tax Law

Recommended Citation

Feld, Alan L.; O'Hare, Michael; and Schuster, J. Mark Davidson, "Patrons Despite Themselves: Taxpayers and Arts Policy" (1983). Books. 262.
https://scholarship.law.bu.edu/books/262