The primary function of tax legislation is to raise a budget for government expenditure. Tax incentives can also be used to achieve creative industries policy goals. This book defines tax incentives as a provision in tax legislation that departs from the benchmark...
CITATION STYLE
Hemels, S. (2017). Tax Incentives as a Creative Industries Policy Instrument (pp. 33–64). https://doi.org/10.1007/978-981-287-832-8_4
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