Embraced by the Muse: A Study of the Use of Tax Subsidies for Arts and Culture in the Netherlands

When we think of government support for art and culture, we usually think of subsidies. This book discusses the other form of government support: support through tax measures, for example in the form of favourable arrangements for film CVs and the gift deduction. This form of financing hardly attracts any attention in the Netherlands, while the amount spent on tax facilities for art is estimated to exceed the amount of direct subsidies. This book changes this by discussing the 36 facilities for art and culture in the Dutch tax laws in depth. Furthermore, the arguments that have been put forward from a fiscal perspective against this form of government support, such as the lack of democratic control, are set against the plea of ​​cultural economists for this form of government financing, namely stimulating public involvement.

This book provides an analysis of the use of tax measures for arts support in the Netherlands. It shows that this use is currently not optimal. However, various recommendations are made that make it possible to use tax subsidies in a responsible way to maintain the support for arts subsidies.