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Dedicated Funding for Arts, Culture, and Science

PFM, Vol. 4 No. 1, (2004)

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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