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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.