Claeys Bouuaert, Ignace creator Comissió de les Comunitats Europees text lu Bruxelles] [Commission of the European Communities] [1977] 1977 monographic eng 105 p.; The underlying purpose of this study is twofold; firstly, it is quite clear that the tax system as applied to performers, creative artists or, to use the latest term - cultural workers, is relevant to cultural policy. Taxation is not impartial and the very high amounts involved very often undeniably hamper the creation or distribution of works of art, even though the effect may be difficult to quantify. Culture is a public service, but the public authorities cannot possibly take over this service entirely for fear of engendering academism and cultural ossification. The public authorities cannot be creative; they can and should encourage and support efforts made but must never stifle them. Individual inspiration must be allowed to take its course and any discouragement of this inspiration by means of taxation should be avoided. One further consideration which supports these claims is that no-one becomes an artist or performer for the sake of making money. There are indeed artists who have made fortunes, but it is worth remembering that they are few and far between; on the other hand many artists live in very straightened circumstances and it is amongst them that we find the most true proletarians in our own countries today. The way in which our tax systems affect the entire population group of performers and creative artists should therefore be examined. (Font: Introductory remarks) Ignace Claeys Bouuaert ES-BaOER 130626 20211216162002.0 vtls000000451 cat