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A Tax Shelter for the Film Industry

Christophe Van Linden et al.

Journal of Business Ethics Education2024https://doi.org/10.5840/jbee20242113article
AJG 1
Weight
0.30

What the paper says

This teaching case focuses on tax shelters for audiovisual works. Since its inception in 2003, the Belgian tax shelter system has undergone substantial reforms to make the system more ethical and reduce risks for investors. The necessity to reform the system was in part highlighted by a fraud that affected over 1,200 investors. Students take on the role of a business owner contemplating an investment in the Belgian tax shelter. The case challenges students to discuss the ethics of tax shelters, identify risks for investors and make an investment decision.

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https://doi.org/https://doi.org/10.5840/jbee20242113

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@article{christophe2024,
  title        = {{A Tax Shelter for the Film Industry}},
  author       = {Christophe Van Linden et al.},
  journal      = {Journal of Business Ethics Education},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.5840/jbee20242113},
}

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A Tax Shelter for the Film Industry

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.