税收支持与文化发展

Tax Support and Cultural Development:A Region-Based Approach to Policy-Making

外部性等潜在的市场失灵为政府介入文化的消费和生产提供了经典的理论基础。由于文化具有地方特质和聚集经济这样的地域特征,基于地域的税收支持往往比统一的税收政策更能有效地促进文化发展。美国的两个文化区项目很好地诠释了这一观点,通过分析这一成功案例经验,本文阐释了基于地域的税收和文化政策对我国文化体制改革的借鉴意义。

Potential market failures such as externalities provide classic justifications for government intervention in cultural activity. In consideration of local characteristics or agglomeration economies that a culture or culture-related industries might involve, region-based tax support tends to be more effective than spatially-blind tax policy in promoting cultural development. This point is well illustrated by two cultural-district programs in the United States. This paper highlights their successful experiences, suggesting decision-makers in China a place-based approach to tax and cultural policy.