Cultural policy discussions are increasingly concerned with the creation and restructuring of tax incentives; thus, cultural policy and tax policy are becoming more and more intertwined. With the widely held perception that there has been a general decrease in the availability of direct public...

American cultural policy is made and executed by multiple governmental entities, with a large part of direct public expenditure coming from sub-national governments rather than the central government. Much the largest share of government support is provided by tax concessions for gifts to...