Abstract
In this chapter, I will define cultural heritage in a narrow sense, as tangible works of art about which there is some critical consensus, usually reflected in markets, that they are worth preserving (including manuscripts, musical instruments and other movable assets that may not ordinarily be thought to be works of visual art) and buildings and other structures which have artistic and historical value in themselves. I do not deny that many of the products of the performing arts are also part of the cultural heritage.1
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References
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© 1997 Palgrave Macmillan, a division of Macmillan Publishers Limited
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Netzer, D. (1997). Tax Policies and Cultural Heritage. In: Hutter, M., Rizzo, I. (eds) Economic Perspectives on Cultural Heritage. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-25824-6_10
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DOI: https://doi.org/10.1007/978-1-349-25824-6_10
Publisher Name: Palgrave Macmillan, London
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