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- W3121036788 abstract "This research aims to examine how major North American and European countries including the United States, the United Kingdom, France, and Hungary implement their tax incentive policies for the content industry. To systematically examine each country’s tax incentive policy and regulations for this industry, this study analyzed the issue based on seven different comparative analysis frames:1) when tax incentive policies for the content industry are enacted; 2) the considerations under which tax incentive policies for the content industry are introduced; 3) the concrete goals of tax incentive policies for the content industry; 4) how the subjects and qualifications of tax incentive beneficiaries are defined; 5) how tax incentive schemes and the scale of tax incentives are planned; 6) how the main criteria and concrete policy procedures related to tax incentives for the content industry are classified; and 7) whether tax incentives for foreign companies or individual investors exist. Regardless of the differences among the sampled countries, this research reveals main trends and major characteristics commonly found in terms of 1) active use of refundable tax credits or cash refund systems; 2) promotion of high tax reduction rates; 3) active use of tax incentive policies for foreign firms’domestic location production; 4) encouragement of tax incentives for overseas producers participating in international co-production; and 5) promotion of investor tax incentive systems. Based on these findings, this study suggests that tax incentive policies for the content industry in these countries are used as an effective policy tool— not only to preserve cultural identity by promoting a national content industry, but also to achieve economic benefits by attracting more active international exchanges and foreign investments." @default.
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- W3121036788 date "2020-12-01" @default.
- W3121036788 modified "2023-09-25" @default.
- W3121036788 title "A Comparative Study of Tax Incentive Policies in the Content Industry: Focusing on Cases in the United Kingdom, the United States, France, and Hungary" @default.
- W3121036788 doi "https://doi.org/10.16937/jcp.2020.34.3.5" @default.
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