Open AccessEarned Income and American Museums
Author(s) -
Kevin V. Mulcahy
Publication year - 2020
Publication title -
culture and local governance
Language(s) - English
Resource type - Journals
ISSN - 1911-7469
DOI - 10.18192/clg-cgl.v6i2.4752
Subject(s) - vision , incentive , state (computer science) , intervention (counseling) , tax exemption , cultural institution , public administration , political science , business , public economics , economics , law , sociology , market economy , psychology , algorithm , psychiatry , anthropology , computer science , media studies
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.