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Entertainment, Arts, and Sports Law Commons™
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Full-Text Articles in Entertainment, Arts, and Sports Law
Patrons Despite Themselves: Taxpayers And Arts Policy, Michigan Law Review
Patrons Despite Themselves: Taxpayers And Arts Policy, Michigan Law Review
Michigan Law Review
A Review of Patrons Despite Themselves: Taxpayers and Arts Policy by Alan L. Feld, Michael O'Hare, and J. Mark Davidson Schuster
Indirect Aid To The Arts, Alan L. Feld, Michael O'Hare
Indirect Aid To The Arts, Alan L. Feld, Michael O'Hare
Faculty Scholarship
Most government support of arts institutions is indirect—the result of charitable deduction provisions of the federal income tax, property tax exemptions extended by local governments, and other tax provisions. The money that government forgoes through these provisions must be made up by higher taxes for all taxpayers. The public, however, has little say about how these funds are spent. By its very nature, the income tax deduction places the decision-making power over arts institutions in the hands of those with high incomes. Those with high incomes receive a greater tax benefit for each dollar they contribute, increasing the amounts they …