- Exclusivité web !
Catalogue
-
- Comité des Ministres
- Assemblée parlementaire
- Congrès
- Droits de l'homme
- Droits de l'homme et démocratie
- Droit des enfants et droit de la famille
- Les institutions démocratiques en action
- Minorités
- Dossiers sur les droits de l'homme
- Charte sociale européenne
- Cahiers de la Charte Sociale
- Egalité entre femmes et hommes
- Cour européenne des droits de l'homme
- Commissaire aux droits de l'homme
- Commission européenne des droits de l'homme
- Droit
- Santé
- Société
- Environnement
- Démocratie locale et régionale
- Education
- Langues
- Jeunesse
- Culture
- Sport
- Communication
- Questions européennes
- Comité des Ministres
Newsletter
Impact analysis of fiscal incentive schemes supporting film and audiovisual production in Europe (2015)
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
Attention, en vertu de nos conditions générales de vente, l'achat des PDF/epub est réservé aux particuliers.