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Catalogue

Newsletter

Impact analysis of fiscal incentive schemes supporting film and audiovisual production in Europe (2015)

  • Exclusivité web !
Observatoire européen de l'Audiovisuel
978-92-871-8026-1
Type de document :
Livre
Format :
Papier
Langue :
Anglais
Dimensions :
A4
Nombre de pages :
132
European Audiovisual Observatory
85,00 € / 85.00 $US
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The European Audiovisual Observatory publishes a new analysis of the impact of fiscal incentive schemes – tax shelters, tax rebates and tax credits -  which aim at stimulating investment in the production of film and audiovisual works. The analysis identifies, describes and categorises the schemes in place across Europe and evaluates their impact in attracting foreign investment, both from within Europe and from other countries too. It then compares the various schemes according to their advantages/disadvantages and examines how they work alongside other economic and political measures. The report concludes by evaluating the impact of these systems in the international context.

This analysis was carried out by one of Europe’s leading screen sector development consultancies, Olsberg•SPI, providing specialist, high level advice for over 20 years to public and private sector clients in the creative industries, focusing on film, television and digital media.

Content

1.          Introduction

Executive Summary
2.          Executive Summary
             2.1       The European Fiscal Incentive Landscape
             2.2       Trends
             2.3       Key Findings of the Impact Evaluation
             2.4       Limitations of a pan-European impact evaluation
             2.5       Recommendations how to improve impact evaluation

Definitions and Methodology
3.         Key definitions
4.         Research Methodology

Fiscal Incentive Schemes in Europe
5.         Types & Modalities of Fiscal Incentives
             5.1       Types of fiscal incentives
             5.2       How do fiscal incentives operate?
6.         Fiscal Incentives Schemes in Europe
7.         Current Trends in Shaping Fiscal Incentives

Impact Analysis           
8.         Impact of European Fiscal Incentives
            8.1       Impact on production levels
            8.2       Impact on production flows between countries
            8.3       Impact on employment
            8.4       Impact on direct funding
            8.5       Other impacts on local film sector
            8.6       Fiscal impact

Recommendations on Measuring Impact
9.          Overview of existing Evaluations of Schemes
10.        Challenges & Recommendations
             10.1      Challenges of measuring impact on a comparable basis          
             10.2      Recommendations

Annex – Scheme Analysis by Country
11.        Belgium
             11.1      Background to the scheme
             11.2      Economic impact of scheme
             11.3      Impact on the sector
12.        Croatia
             12.1      Background to the scheme
             12.2      Economic impact of scheme
             12.3      Impact on the sector
13.        Czech Republic
             13.1      Background to the scheme
             13.2      Economic impact of scheme
              13.3      Impact on the sector
14.         France
             14.1      SOFICA
             14.2      Crédit d’impôt cinéma
             14.3      Crédit d’impôt audiovisuel
             14.4      Crédit d’impôt jeux video
             14.5      Crédit d’impôt international –  “C2i” or “TRIP”
             14.6      Economic impact of schemes
             14.7      Impact on the sector
15.        Hungary
             15.1      Background to the scheme
             15.2      Economic impact of scheme
             15.3      Impact on the sector
16.        Ireland
             16.1      Background to the scheme
             16.2      Economic impact of scheme
             16.3      Impact on the sector
17.        Italy
             17.1      Background to the scheme
             17.2      Economic impact of scheme
             17.3      Impact on the sector
18.        United Kingdom
             18.1      Background to the scheme
             18.2      Economic impact of scheme
             18.3      Impact on the sector

Appendices