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Export restrictions,tax incentives and the national artistic patrimony
Authors:Clare McAndrew  John O'Hagan
Institution:Trinity College , Dublin
Abstract:This paper analyses the main forms of government intervention used in the UK to protect the national artistic patrimony. It examines the two most common policy measures used in the art market ‐ export regulation and tax incentives ‐ and reports their use over an eight‐year period from 1990 to 1998. It also reviews the UK's collective obligations to patrimony internationally and specifically as a member of the European Union. This is the first time that these related topics have been considered as a whole.
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