(Renate) R Buijze

Profile

Title of research: Charitable Fundraising for the Arts in the Era of Globalisation: International Tax Barriers for Arts Organisations.

Promotor: Prof. S.J.C. Hemels

Donations to the arts are often supported by tax incentives. However, when donations cross borders, tax incentives do not always apply, thus hindering international fundraising. Several solutions exist to make international donations possible, with the benefits of tax incentives. These solutions can be public (e.g. tax treaties and bilateral agreements) or private initiatives making use of public measures (e.g. foundations operating abroad, 'friends of' charities, and mediating parties). Nevertheless, it is still difficult for arts organisations to find an appropriate way to raise funds abroad, since information costs are high. Therefore, in order to identify best practices in context, this research evaluates solutions from the perspective of the arts organisations. Fundraisers for arts organisations as well as policymakers can benefit from this research. The main research question to be answered is: 'How can the current existing solutions for tax-efficient international charitable giving be used optimally by arts organisations?' To test the different solutions, an assessment framework involving a combined approach of tax law and cultural economics is applied.

In 2010, Renate obtained her master's degree in Cultural Economics and Cultural Entrepreneurship at the Erasmus School of History, Culture, and Communication. After graduation, she worked for two years raising financial support through sponsorship for cultural events in Rotterdam. In 2012, Renate started her PhD in the Department of Tax Law.