Patrons Despite Themselves: Taxpayers and Arts Policy

The authors analyze indirect subsidies, which are an important sources of support for the arts and a far larger source than direct subsidies. The authors provide a well-grounded and detailed description of how the U.S. tax system relates to the arts. They ask who pays, who benefits, who decides on the allocation, and what are the effects? The findings include a realization that the reallocation on resources that indirect subsidies induce are detrimental to both the tax payer and the art