This report is an international comparative study of the tax concessions provided to the arts in a number of selected jurisdictions. Given the prominence of its level of giving, the United States is one of the studied jurisdictions, as well as the United Kingdom, Canada and Ireland. Reference is also made to concessions provided for in Germany, the Netherlands, Mexico, Japan and Singapore. This is the 2nd Report commissioned by Arts Queensland and builds upon the 1st Report which outlined Australia?s current tax treatment of the arts.
Brett Freudenberg is a currently a Senior Lecturer at the Griffith Business School at Griffith University (Australia). In addition to his taxation teaching, Brett is enrolled in a PhD focusing on Tax Transparent Companies. In 2006 Brett received the Fulbright Award, which saw him conduct research at the University of Illinois to analyse the proliferation of new business forms in the United States and their potential for application to Australian businesses. Brett has received a number of teaching accolades. He has presented his research at number of conferences, as well as publishing in refereed journals. Prior to commencing with Griffith University, Brett was a senior taxation consultant with KPMG and a solicitor with Corrs Chambers Westgarth.