2023-01-14-牛津经济研究院-税收减免对澳大利亚现场音乐产业的经济影响（英）_70页_1mb

报告摘要

Economic Impact of Music Industry Tax Offsets

Executive Summary

The live music industry in Australia, a critical cultural and economic component, has been severely impacted by the COVID-19 pandemic, with performances down by 70% compared to 2019. This report examines the potential of tax offsets, administered by venues, to stimulate recovery by incentivizing venues to host more live performances. Scenarios include cash offsets for non-live venues ($12K, $24K, $48K) and percentage offsets (5%, 10%, 20%) for existing venues. The analysis shows that tax offsets could increase gigs by up to 230,600 annually (from base case 424k to 655k), boost venue revenues by $375m, and add $495m to Gross Value Added (GVA). Artist incomes could rise by $168m under the highest offset scenario, supporting the industry's role in cultural exports and regional economic development.

Key Findings

* Venues Currently Not Hostsing Live Music

Approximately 4,420 venues (non-live) would respond to a $12K offset by hosting ~16 gigs/year, increasing total gigs by ~150k annually. Higher offsets ($24K, $48K) yield ~188k and ~231k additional gigs respectively.

* Venues Currently Hostsing Live Music

~1,588 venues (live) would host ~18+ additional gigs/year under a 5% offset. A 20% offset increases performances by ~92k annually.

Economic Impact of Tax Offsets

GVA Increase under 5% (live): $310m; 10% (live): $333m; 20% (live): $355m; $12K (non-live): $315m; $24K (non-live): $310m; $48K (non-live): $495m.
Job Creation ranges from 3,600 to 5,800 new positions depending on offset level.
Artist Income Boosts range from $93m to $168m, constituting ~40% of venue revenue increases.
Venue Revenue Growth is tied to patron increase (~59 attendees per live performance), with food/drinks (~85% of revenue) and ticket/cover charges compensating for increased costs.

* Combined Scenarios

A combined offset scenario ($12K for non-live; 5% for live) would create the largest economic impact (up to $920m in GVA and ~10,800 jobs).

Supporting Artists Beyond Pandemic

A targeted refundable tax offset on artists' travel expenses (capped at 50%, requiring min €325 weekly during 3yrs) could support artisat tourism. Estimated annual cost is $A4-9m with minimal fraud risk and potential export benefits. *Broad economic benefits include regional stimulus, exports, and mental health support.

Implementation Considerations

Offset schemes should administer $12K (non-live) + 5% (live) based on EY's 2016 model.
Regulatory barriers need addressing to maximize live music potential.