Tax Policies and Cultural Heritage

  • Dick Netzer


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


Cultural Heritage Capital Gain Historic Building Heritage Protection Canadian Public Policy 
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  2. J. H. Gapinski, ‘The Lively Arts as Substitutes for the Lively Arts’, American Economic Review Proceedings, 76 (May 1986), pp. 20–5.Google Scholar
  3. W. D. Grampp, Pricing the Priceless, New York: Basic Books, 1989.Google Scholar
  4. D. Kessler and P. Pestieau, ‘The Taxation of Wealth in the EEC’, Canadian Public Policy, 17 (1991), pp. 309–21.CrossRefGoogle Scholar
  5. Organization for Economic Cooperation and Development, Taxation of Net Wealth, Capital Transfers and Capital Gains of Individuals, Paris: OECD, 1988.Google Scholar
  6. Price Waterhouse, VAT in the Single Market, London: Graham & Trotman, 1993.Google Scholar
  7. A. A. Tait, Value Added Tax: International Practice and Problems, Washington: International Monetary Fund, 1988.Google Scholar

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© Palgrave Macmillan, a division of Macmillan Publishers Limited 1997

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  • Dick Netzer

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