Export Restrictions, Tax Incentives and the National Artistic Patrimony

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 8 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.