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This chapter analyses key features of the Irish audiovisual tax incentive regime offered for film, TV and games production known as Section 481 and Section 481A, placing this analysis into a wider context of political economy theory on Irish and European Union (EU) policy. It argues for the importance of understanding and analysing both national and supranational taxation policies as a form of cultural policy with all the attendant complexities this brings—from considerations of the role of the state in shaping the audiovisual industries and the role of the EU as regulator of state aid in shaping national policies that serve to support cultural production. Overall, it interrogates the role of state intervention in the logics of cultural capitalism and sets up the lens through which tax incentives for audiovisual production are critiqued: that of spatialisation, that is, the commodification of the physical and cultural space of audiovisual production.

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Introduction: Why Does Ireland Have Tax Expenditures for Creative Industries?

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  • 发表日期：

    2025年

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  • Maria O’Brien

摘要

This chapter analyses key features of the Irish audiovisual tax incentive regime offered for film, TV and games production known as Section 481 and Section 481A, placing this analysis into a wider context of political economy theory on Irish and European Union (EU) policy. It argues for the importance of understanding and analysing both national and supranational taxation policies as a form of cultural policy with all the attendant complexities this brings—from considerations of the role of the state in shaping the audiovisual industries and the role of the EU as regulator of state aid in shaping national policies that serve to support cultural production. Overall, it interrogates the role of state intervention in the logics of cultural capitalism and sets up the lens through which tax incentives for audiovisual production are critiqued: that of spatialisation, that is, the commodification of the physical and cultural space of audiovisual production.