Tax Incentive Schemes for Film Production: A Pivotal Tool of Film Policy?

Chapter
Part of the Media Business and Innovation book series (MEDIA)

Abstract

This chapter explores key issues in tax incentives for film production in international comparison. It reviews the historical origins and some selected issues of film incentives in the United States and Europe and presents some current challenges in the context of their economic impact and efficacy. The rationale behind film production incentives and other different types of incentives offered in the United States and Europe will be described and important parameters being used in film production incentive schemes will be explained in more detail. It shows the difficulties in evaluating the effectiveness of the film production incentives and argues that these incentives, on both sides of the Atlantic, will keep up with their promises.

Keywords

Europe Efficacy Film production Germany Historical development Impact Tax credits Tax grants Tax rebates Tax incentives United States 

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Copyright information

© Springer International Publishing AG, part of Springer Nature 2018

Authors and Affiliations

  1. 1.Hamburg Media SchoolHamburgGermany

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