Abstract
During the last decades of the 20th century a “new science” has been developed: Cultural Economics. A child of time, it reflects the changing mentality about art collecting which, from a distinguished occupation mostly moving around cultural choices, has also become a set of economic choices, putting art works in the framework of a series of investment products.
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Notes
- 1.
Hutter and Frey 2010, p. 36.
- 2.
Frey 2009.
- 3.
Pérez-Bustamante Yábar 2008, p. 193.
- 4.
Frey and Meier 2002.
- 5.
- 6.
Rosett 1991, p. 129.
- 7.
Frey and Meier 2002.
- 8.
Granting the use of the park was sanctioned by the Commune of Riehen citizens’ vote, in June 1993, by a large majority of the voters: 60.8 % were in favor, with a participation rate of 67.4 %.
- 9.
After the founder’s death, no other person will be ‘liable’ for potential losses and this, according to the study, weakens the incentives that the museum will have to be financially successful.
- 10.
Frey and Meier 2002.
- 11.
Frey and Meier 2002.
- 12.
Cerviño 2011.
- 13.
Steinkamp 1994, p. 338.
- 14.
Jay 2009, pp. 1860–1862.
- 15.
Steiner et al. 2013.
- 16.
Barraca de Ramos 2008, p. 64.
- 17.
McAndrew 2012, p. 16.
- 18.
Steiner et al. 2013.
- 19.
McAndrew 2012, pp. 21–29.
- 20.
Prowda 2013, p. 203.
- 21.
Prowda 2013, p. 204.
- 22.
Levy 1991, p. 600.
- 23.
Jiménez-Blanco 2013, p. 91.
- 24.
Jiménez-Blanco 2013, p. 92.
- 25.
Simpson 2008.
- 26.
Simpson 2008.
- 27.
Sobre el estatuto jurídico tributario del coleccionista en España y posibles medidas que contribuyan a su promoción, Informe de la Fundación Arte y Mecenazgo, Barcelona 2014, pp. 15–16. http://fundacionarteymecenazgo.org/wp-content/uploads/2014/08/Informe-estatuto-jur—dico-tributario-del-coleccionista-2014.pdf.
- 28.
Beneyto Berenguer 2012, pp. 317–318.
- 29.
Pedreira Menéndez 2003, p. 58.
- 30.
The Dirección General de Tributos, on 10.2.1997 affirmed that: “las entidades sin ánimo de lucro tienen como característica principal y diferenciadora de otras entidades jurídicas que destinan los rendimientos obtenidos en sus distintas actividades a la realización de sus fines sociales, lo cual les faculta para disfrutar de un régimen fiscal ventajoso”.
- 31.
Favretto 2007, p. 125.
- 32.
Pisaneschi and Perini 2010, p. 35.
- 33.
Pisaneschi and Perini 2010, pp. 36–37.
- 34.
- 35.
- 36.
Musso 2013.
- 37.
Casciu 2013.
- 38.
Jung 2012, p. 16.
- 39.
Fischer, p. 64.
- 40.
- 41.
Telesetsky 2010.
- 42.
Fullerton 1991, p. 195.
- 43.
Fullerton 1991, p. 195.
- 44.
Aguilar Rubio and Ciarcia 2005, pp. 20–21.
- 45.
Zanetti 2001.
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Moustaira, E. (2015). Cultural Economics. In: Art Collections, Private and Public: A Comparative Legal Study. SpringerBriefs in Law. Springer, Cham. https://doi.org/10.1007/978-3-319-15802-0_8
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