Dedicated Funding for Arts, Culture, and Science

Author: CHRISTINE R. MARTELL
Published in PFM, Vol. 4 No. 1

As funding for arts and culture has shifted increasingly to subnational governments, this article presents special tax districts as a funding option for local arts, cultural, and scientific organizations. It follows with discussion of the fiscal response of other funding sources, decision-making issues, and support building strategies. Experiences from a special tax district used to fund local arts and cultural organizations in the Denver metropolitan area illustrate the conceptual issues. The article concludes with lessons learned.

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