O'Hagan, J.

state concession tax expenditure tax concession expenditure policy property tax exemption deduction contribution contribution deduction europe tax expenditures institution relation donor income arts institutions measure property tax policy arts sector government exemption sector tax concessions discussion museum reason economic level simon income tax deductions european tax breaks subsidy capital gains tax output tax rate consumption country taxpayer organization government grants price theatre practice contribution deductions tax treatment value income tax european countries tax incentive estimate arts community tax measures art museums english language literature effect 6. 7. 8. york university press feature grant argument estate tax concessions 457 tax policy measures example favoured arts institutions property tax base regard handbook question attendance states-type tax policy favourable tax exemptions community point tax expenditure analysis chapter change