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Many countries use tax legislation as a cultural policy instrument. This includes tax incentives for arts organizations and their benefactors. This chapter analyzes what a tax incentive is, what its positive and negative sides are, and how governments use it to support the arts and cultural organizations. Tax incentives for giving, the possibility of paying tax with art, reduced value added tax rates for art, and exemptions from customs duties are discussed specifically, including cross-border situations. These incentives may have a significant impact on the funding strategy and financial situation of cultural organizations. Not applying the incentives correctly may not only lead to problems with the tax administration but also have negative reputational effects. For those reasons it is important that cultural organizations are aware of these tax incentives and the applicable requirements. Conversely, tax legislators and judges do not always take into account research and doctrine on the arts, leading to a denial of the art status to various forms of contemporary art. This chapter aims to add to mutual understanding and to exchanges of ideas between the arts and lawyers.

Superstitious behaviours arise from wrong assignment of cause and effect. It is a fabricated invalid term, or myth and spurious activity, an untrue, absurd narration and/or legend, a half-belief or a practice without any rational thoughts (Mandal, 2018). Superstitious beliefs are widespread across the world and embrace many aspects of our daily life even markets. 80 percent of high-rise skyscrapers lack a 13th floor, airports a 13th gate, ships a 13th deck and planes a 13th aisle (Makridakis et al., 2009; Wiseman, 2007). There are many examples of successful business managers such as Matt Egan (CEO of Image Freedom) or athletes (such as the bowler David Mathie or hurdler Angela Whyte) that have a lucky object on them when making important decisions (such as signing contracts or entering a competition). Superstition is known to affect positively not only one’s performance but it can also impact one individual performance (Damisch et al., 2010). Superstitious beliefs and the deriving superstitious behaviours arising from an environment derived stimulus of fear, uncertainty or unpredictable situation is an efficient tool or strategy to help us overcome stressful situations. Superstitious thinking is acknowledged to exert a significant impact on several dimensions including economic ones. It has been shown that individuals tend to adopt a riskier behaviour on Friday the 13th causing serious losses for certain industries such as airlines (Kramer et al., 2008; Palazzolo, 2005). Real estate price has been found to be correlated with numerological superstitions (Fortin et al., 2014; Shum et al., 2014). Recent studies show a clear negative impact on the 13th floor on the demand for apartments in Russia (Antipov & Pokryshevskaya, 2015). So far, little is known about the impact of superstition on entrepreneurs and their internal desire to launch a business. We thus designed a study to examine whether entrepreneurs were likely to be affected by superstitious thinking. We also investigate under what conditions people might be willing to overcome their superstitious beliefs. More precisely, as previous studies (xxxxxx) suggested that superstitious beliefs were mainly adopted to overcome stressful situations and to increase the likelihood of success in stressful situations, we investigate whether a bonus proposition (that might be perceived by the agent as likely to increase one’s probability of success) could help agents to abandon superstitious behaviours. Thus, this research project tackles the two following research questions: 1) Do superstitious beliefs affect entrepreneurship? ; and 2) if so, can bonuses be implemented to overcome such superstitious beliefs?

Increasingly, the evolution of artistic and cultural events like festivals evidences a shift from mere spectatorship to active participation, where attendees are construed as productive agents, creatively and constructively engaged with the event, driven more by a desire for self-expression than merely for entertainment. This development of “event co-creation” increasingly involves the audience in artistic and cultural programming, with an emphasis on immersion and play, rather than solely relying on presentational frameworks that solicit spectatorship. This chapter aims to study the recent development of event co-creation and how this allows for the development of novel perspectives for arts and cultural management. This chapter is based on ethnographic and qualitative research on festivals that are intentionally organized as co-creative events in the sense that they enable the active participation of multiple actors, including attendees. Utilizing a conceptual lens of “ritualization”—here understood as a culturally strategic practice for making distinctions and “making special”—this research shows how festivals serve as liminal spaces that enable an immersive, participatory experience, in contrast to ordinary, everyday settings and activities. The research further shows how event organizers strategically design and program festivals to enable co-creation as a kind of “programmed freedom,” rather than it being a purely bottom-up process that emerges in situ. The contribution of this chapter is a participatory perspective on arts and cultural management, focused on the organization of liminal spaces that facilitate cultural participation and (co-)production, and are thus instilled with innovative and transformative capacity.

In the creative and cultural industry, festival organizations must strategize to attract and engage participants, provide unique experiences and, thereby, to persist and thrive as an event in an increasingly competitive festival market. A festival’s spatial production is essential for its differentiation from other events in a shared field. This chapter inquires how a festival space is organized and produced so as to establish its cultural significance and distinctiveness. This is explored by applying ‘ritualization’ as a conceptual lens which construes festivals as temporary, liminal spaces produced and distinguished from ordinary, everyday settings, having (un)intended performative consequences. This chapter is based on an ethnographic case study of an 18-day festival ‘Tribal Gathering’ in March 2020 and how its space was produced by non-profit organization GeoParadise, various ‘tribes’ or representatives of indigenous communities, volunteers and attendees as a heterogenous community. Data was gathered via a desk study, in-depth interviewing and participant-observation, including photographs, videos and fieldnotes. The findings of this research contribute to literature on organizational space in two main ways. First, the chapter provides the conceptual lens of ritualization which exhibits the production and distinction of the festival space via three main strategies: (1) the isolation of space, (2) the co-production of space and (3) the aestheticization of space. Second, exploring the liminality and performativity of the festival’s spatial production provides a research focus beyond conventional workspaces; namely liminal spaces that blur the boundary between work and play and are conducive to transformation.