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Earned Income and American Museums

Bibliographic Data

ID21828865
AuthorsKevin V Mulcahy (Louisiana State University, corresponding author), Kevin Mulcahy
Year2020
Volume6
Issue2
Pages92-102
Publication date2020-07-09
Open AccessYes
TypeARTICLE
VenueCulture and Local Governance (JOURNAL)
Journal identifiersISSN: 1911-7469 • E-ISSN: 1911-7469
PublisherUniversity of Ottawa Library (PUBLISHER)
DOI10.18192/clg-cgl.v6i2.4752
OpenAlexW3042464644
LanguageEN
Citations received1
References cited4

The basis of the American approach to culture eschews any collective state intervention. Cultural institutions, such as museums, originated as the beneficiaries of private donors. Such philanthropy benefits from a tax code that provides financial incentives for contributions to private organizations. For institutions, funds raised from ancillary activities, such as gift shops, also enjoy significant tax exemptions. Yet, despite these publicly financed tax deductions, cultural visions are privately conceived, and reflect the agendas of the donors. This attitude represents the basic principle of the American patronage system: one that is facilitated by a tax policy, not a cultural policy

Business · Cultural institution · Economics · Incentive · Market economy · Political science · Public economics · Sociology · Tax exemption · Vision · Art History and Market Analysis · Cultural Industries and Urban Development · Law · Public Administration

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Citations per year1
Citation span2026 - 2026 (1)
Highly citedNo

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