dot
Verfijn zoekresultaat
Print
Klik hier om dit item toe te voegen aan de selectie
Titel Defining artists for tax and benefit purposes
Auteur Chr. Madden
Plaats van uitgave Strawberry Hills
Uitgever International federation of arts councils and culture agencies
Jaar van uitgave 2002
Reeks D'Art topics in arts policy ; 1
Annotatie 85 kb
Trefwoorden kunstenaars, beroepen, belastingen, sociale zekerheid, vergelijkend onderzoek (vorm), internationaal


Samenvatting
Most countries need some way of determining whether or not a person is a 'professional' artist for tax and benefit purposes. There is, however, little consistency in approach to definition. Some countries even have different definitions within their own jurisdictions. Moreover, there appears to be no comprehensive analysis of the impacts of different definitions. This D'Art report details five common approaches to definition: definition through membership; definition by committee; definition by authority; definition by association with artistic output; and definition by nature of arts activity.