CONTENTS
List of Tables = ⅸ
Preface = xi
Chapter 1 Introduction = 1
1.1 Scope and Rationale of Book = 1
1.2 Evolution of State Involvement in the Arts in Western Europe = 3
1.3 Evolution of State Involvement in the Arts in the United Stales = 8
1.4 Contrasts and Similarities = 11
1.5 Outline of Book = 13
Notes = 15
References = 17
Part Ⅰ POLICY RATIONALE : WHY THE STATE GETS INVOLVED
Chapter 2 NonPrivate Benefits = 21
2.1 Introduction = 21
2.2 National Identity, Social Cohesion and National Prestige = 23
2.3 Social Criticism and Experimental/Innovative Work = 26
2.4 Option Demand : For Future and Present Generations = 28
2.5 Economic Spillover and Social Improvement Effects = 30
2.6 Art Museums : Private Gifts and Low Marginal Cost of Exhibiting = 34
2.7 Evidence in Relation to NonPrivate Benefits = 36
2.8 Concluding Comments = 40
Notes = 42
References = 45
Chapter 3 Information Failures and Distributional Issues = 48
3.1 Introduction = 48
3.2 Information Failures = 49
3.3 Distribution Issues and the Production of Art = 51
3.4 Access to and Participation in the Consumption of the Arts = 53
3.5 Illustrative Evidence : Ireland and the United States = 55
3.6 Constraints/Barriers to Consumption of the Arts and Rationale for Action = 59
3.7 Policy Responses = 62
3.8 Concluding Comments = 63
Notes = 65
References = 67
PART Ⅱ POLICY IMPLEMENTATION : HOW THE STATE GETS INVOLVED
Chapter 4 Regulation = 73
4.1 Introduction = 73
4.2 Freedom of Artistic Expression = 74
4.3 Copyright = 77
4.4 Droit Moral = 84
4.5 Droit de Suite = 86
4.6 International Trade = 91
4.7 Concluding Comments = 97
Notes = 98
References = 101
Chapter 5 Taxation = 104
5.1 Introduction = 104
5.2 Lack of Recognition of Cost to the State of Tax Breaks = 106
5.3 Charitable Contribution Deductions = 107
5.4 Gifts of Property/Bequests = 113
5.5 Property Taxes and Wealth Taxes = 117
5.6 Value Added Tax (VAT) = 120
5.7 Taxation of Artists' Income = 122
5.8 Financial Security of Tax Expenditures = 125
5.9 Concluding Comments = 126
Notes = 128
References = 129
Chapter 6 Direct Expenditures = 131
6.1 Introduction = 131
6.2 Public Expenditure : Institutional Reliance and Per Capita Levels = 132
6.3 Types and 'Correct' Level of Direct Expenditures = 140
6.4 The 'Correct' Allocation of State Arts Funding = 144
6.5 Which Form of Assistance : Grants or Tax Expenditures? = 148
6.6 New Revenue Sources : National Lottery Funding = 152
6.7 Other Expenditures = 153
6.8 Concluding Comments = 156
Notes = 158
References = 159
PART Ⅲ SECTORAL POLICY ISSUES INVOLVEMENT EFFECTS OF STATE
Chapter 7 Art Museums = 163
7.1 Introduction = 163
7.2 Functions of a Museum = 164
7.3 Value of Collections and Dcaccessioning = 166
7.4 Admission Charges = 172
7.5 Stale Provision/Grants : PoliticoEconomic Analysis = 179
7.6 Effects of Tax Policy : Choice of Inputs and Incentives to Evade Taxes = 182
7.7 Effects of Tax Policy : Choice of Output = 186
7.8 Concluding Comments = 190
Notes = 191
References = 193
Chapter 8 Performing Arts Institutions = 196
8.1 Introduction = 196
8.2 The Performing Arts Sector : United States = 197
8.3 The Performing Arts Sector : Continental Europe = 201
8.4 Nonprofit, Private Performing Arts Institutions : Definition and Theory = 205
8.5 Why Donate to the Nonprofit Performing Arts Sector? = 209
8.6 Economic Behaviour of Subsidised Performing Arts Organisations = 212
8.7 Performing Arts Festivals = 217
8.8 Concluding Comments = 220
Notes = 222
References = 223
Subject Index = 225