Abstract
This chapter explores various categorizations and definitions of creative industries and develops a definition for the purposes of this book: to discuss tax incentives governments have implemented for the creative industries and explore their rationale and effects. This definition characterizes creative industries by three features. First, creative industries contain cultural and economic aspects relating to cultural policy goals such as cultural diversity and access to culture, as well as economic policy goals. Second, creative industries are a combination of art , in the narrow sense, and commerce : the combination of a specific form of creativity, cultural content creation , and its delivery. Third, creative industries are defined to include both nonprofit and for-profit organizations.
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Notes
- 1.
When we refer to economic policy, this includes industrial policy .
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Goto, K. (2017). Defining Creative Industries. In: Hemels, S., Goto, K. (eds) Tax Incentives for the Creative Industries. Creative Economy. Springer, Singapore. https://doi.org/10.1007/978-981-287-832-8_2
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DOI: https://doi.org/10.1007/978-981-287-832-8_2
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