Film Tv Tax Incentives In The U S
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Film Tv Tax Incentives In The U S
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Author : Glenda Cantrell
language : en
Publisher: Taylor & Francis
Release Date : 2018-03-09
Film Tv Tax Incentives In The U S written by Glenda Cantrell and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-09 with Performing Arts categories.
Entertainment tax incentives are one of the greatest tools in the arsenal of filmmaking. They pay a portion of production expenditures back to the filmmaker, while creating powerful economic engines for the states who implement them properly. They are high in the list of considerations for executives to sign off before a movie receives the go-ahead for production, even to the point of dictating the location of where a production is filmed. Yet, they are misunderstood by the filmmakers who use them, the politicians who create them, the economists who measure them, and even the scholars who study them. This book puts all the pieces together in a comprehensive look at how the entertainment industry works, how it uses incentives, and how incentives can benefit a filmmaker – or a state.
Film Tv Tax Incentives In The U S
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Author : Glenda Cantrell
language : en
Publisher:
Release Date : 2018
Film Tv Tax Incentives In The U S written by Glenda Cantrell and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Entertainment tax incentives are one of the greatest tools in the arsenal of filmmaking. They pay a portion of production expenditures back to the filmmaker, while creating powerful economic engines for the states who implement them properly. They are high in the list of considerations for executives to sign off before a movie receives the go-ahead for production, even to the point of dictating the location of where a production is filmed. Yet, they are misunderstood by the filmmakers who use them, the politicians who create them, the economists who measure them, and even the scholars who study them. This book puts all the pieces together in a comprehensive look at how the entertainment industry works, how it uses incentives, and how incentives can benefit a filmmaker - or a state.
Do Tax Incentives Affect Business Location And Economic Development
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Author : Patrick Button
language : en
Publisher:
Release Date : 2019
Do Tax Incentives Affect Business Location And Economic Development written by Patrick Button and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Tax incentives categories.
I estimate the impacts of recently-popular U.S. state film incentives on filming location, film industry employment, wages, and establishments, and spillover impacts on related industries. I compile a detailed database of incentives, matching this with TV series and feature film data from the Internet Movie Database (IMDb) and Studio System, and establishment and employment data from the Quarterly Census of Employment and Wages and Country Business Patterns. I compare these outcomes in states before and after they adopt incentives, relative to similar states that did not adopt incentives over the same time period (a panel difference-in-differences). I find that TV series filming increases by 6.3 to 55.4% (at most 1.50 additional TV series) after incentive adoption. However, there is no meaningful effect on feature films, and employment, wages, and establishments in the film industry and in related industries. These results show that the ability for tax incentives to affect business location decisions and economic development is mixed, suggesting that even with aggressive incentives, and "footloose" filming, incentives can have little impact.
Film And Tv Production
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Author : Michael H. Salama
language : en
Publisher:
Release Date :
Film And Tv Production written by Michael H. Salama and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Motion picture industry categories.
"... provides a comprehensive analysis of the revenue recognition, basis recovery issues and federal incentives applicable to the media and filmed entertainment industry. This Portfolio begins with an overview of the evolution of film production over time and provides a glimpse into the broadcast and cable network television business. The Portfolio continues with an extensive discussion of tax ownership (and common financing and production transactions) and relevant copyright law guidance and topics. The Portfolio then provides a primer on revenue recognition, addressing common fact patterns and issues associated with theatrical film distribution, home video and sales/returns, and other matters. The section was tailored to frame the subject in a manner useful to various types of content producers, licensors and distributors. The Portfolio also addresses the Extraterritorial Income Exclusion and its relevance to media and entertainment companies. The Portfolio then addresses tax basis topics and launches into an analysis of depreciation methods applicable to production properties, including the amortization of intangibles under [section] 167, the history, evolution and application of the income forecast method of depreciation, the amortization of [section] 197 intangibles and basis recovery for abandoned property (including pre-development costs). This Portfolio also covers in detail [section] 181, a federal incentive designed to deter runaway (i.e., non-U.S.) production, and which provides a current deduction for production costs paid or incurred for qualified film and television production. The Portfolio similarly addresses [section] 199 as relevant to the film production (theatrical, free-TV, pay-TV, home video, etc.) and distribution industry. The Portfolio also addresses the recovery of software development and research expenses (and research credit eligibility) with a similar focus and discusses the manner in which certain production incentives might be accounted for under Generally Accepted Accounting Principles ("GAAP"). This Portfolio closes with a discussion of the pertinent issues involved in the disposition of film assets, which is equally applicable to video games, on-line content, and television content."
How The Hell Do I Get My Film Financed
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Author : Ricky Margolis
language : en
Publisher:
Release Date : 2020-06-22
How The Hell Do I Get My Film Financed written by Ricky Margolis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-06-22 with categories.
An informative and educational book offering an in-depth look at tax incentives in the entertainment industry, particularly looking at topics including: what tax incentives are; how they came to be so prominent in the world of film and TV production; the different types of tax incentives (tax credits, tax rebates etc.); how to calculate the advantage a production can gain from a tax incentive; comparing tax incentives in different regions and jurisdictions; how to choose the best tax incentive for each production; how to cash-flow a tax incentive (ie. raise money using a tax incentive as collateral); how to select your location (whether or not it has a tax incentive); when you might be better off going to a location that does not have a tax incentive; governmental structures that encourage investment that exist in different areas and jurisdictions; other benefits of a location besides tax incentives; and much more. This book is part of the "HOW THE HELL..." series of books, and specifically part of the series on film and TV financing titled "HOW THE HELL... DO I GET MY FILM FINANCED?", all written by Ricky Margolis.
Film Financing And Television Programming
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Author :
language : en
Publisher:
Release Date : 1996
Film Financing And Television Programming written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Motion picture industry categories.
Impact Analysis Of Fiscal Incentive Schemes Supporting Film And Audiovisual Production In Europe
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Author : Jonathan Olsberg
language : en
Publisher:
Release Date : 2014
Impact Analysis Of Fiscal Incentive Schemes Supporting Film And Audiovisual Production In Europe written by Jonathan Olsberg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Film industry categories.
The European Audiovisual Observatory publishes a new analysis of the impact of fiscal incentive schemes - tax shelters, tax rebates and tax credits - which aim at stimulating investment in the production of film and audiovisual works. The analysis identifies, describes and categorises the schemes in place across Europe and evaluates their impact in attracting foreign investment, both from within Europe and from other countries too. It then compares the various schemes according to their advantages/disadvantages and examines how they work alongside other economic and political measures. The report concludes by evaluating the impact of these systems in the international context. This analysis was carried out by one of Europe's leading screen sector development consultancies, Olsberg-SPI, providing specialist, high level advice for over 20 years to public and private sector clients in the creative industries, focusing on film, television and digital media.
Cut And That S A Wrap The Film Industry S Fleecing Of State Tax Incentive Programs
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Author : Randle B. Pollard
language : en
Publisher:
Release Date : 2014
Cut And That S A Wrap The Film Industry S Fleecing Of State Tax Incentive Programs written by Randle B. Pollard and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
States continue to rely on tax incentive programs to attract and retain businesses and to grow their economies through increased job creation and private capital investment. Most state tax incentive programs are focused on four major industries: manufacturing, agriculture, energy (oil, gas and mining), and the film industry. The cost of tax incentive programs in forgone revenue or direct expenditures continues to increase yearly as states receive less federal funding yet feel the need to compete with other states to attract and retain businesses. The accountability of these programs - “does the cost of the incentives produce the tax development and job growth promised by the recipient businesses?”, is increasingly questioned as recent reports of failed tax incentive programs that do not produce the promised tax returns can be found throughout the United States. This Article focuses on the success of state tax incentives in the film industry. The industry shares the same issues of accountability as other industries but there are more abuses and fraud reported. States have limited resources and cannot afford costly multi-million dollar tax incentive programs for the film industry that do not produce the promised results. This Article argues that states should reexamine the need for the incentives and curtail their film industry incentive programs according to the likelihood of film production in their state. States that maintain or increase their film industry incentives programs should institute limits on incentives awarded and create more accountability of performance on film industry production companies.
Film And Television Production
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Author :
language : en
Publisher:
Release Date : 2014
Film And Television Production written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Motion picture industry categories.
Film Tax Incentives
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Author :
language : en
Publisher:
Release Date : 2021
Film Tax Incentives written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021 with Motion picture industry categories.