Lord of the Rings Impact on Federal and State Film Industry Tax Incentives and Their Tax Treatment

2009 ◽  
Vol 7 (1) ◽  
pp. 57-75
Author(s):  
Kathleen K. Wright ◽  
Stewart S. Karlinsky ◽  
Kim A. Tarantino
Keyword(s):  
Film Industry ◽  
Tax Incentives ◽  
Entertainment Industry ◽  
Film Production ◽  
Lord Of The Rings ◽  
State Tax ◽  
Recent Developments

ABSTRACT: This article discusses recent developments for both federal and state tax purposes that directly impact the entertainment industry. For federal purposes, Congress has recently expanded the scope of the Section 181 and 199 deductions to allow more generous deductions, and in the case of Section 199 to relax the requirements which must be met to claim the deduction. The states seem to be in competition to “outdo” each other in enacting rebates or transferable credits to enhance the desirability of their states for film production. The tax treatment of these credits for both federal and state purposes is discussed, and the Appendix summarizes the provisions of these incentives on a state-by-state basis. The article concludes with a discussion of the effectiveness of this type of incentive legislation.

The New Babel: The Language and Practice of Institutionalised Diversity in the UK Film Industry

2020 ◽  
Vol 17 (1) ◽  
pp. 24-46 ◽  
Author(s):  
Clive James Nwonka
Keyword(s):  
Ethnic Minorities ◽  
Film Industry ◽  
Critical Examination ◽  
Coalition Government ◽  
Film Production ◽  
Political Discourses ◽  
Diversity Policy ◽  
Recent Developments ◽  
Diversity Issues ◽  
The Uk

This article traces the evolution of diversity policy in the British film industry and seeks to explore how the under-representation of BAME groups has been defined vis-à-vis shifting political discourses, in particular those emerging from the Conservative-dominated coalition government which came to power in 2010. This also enables an exploration of how various diversity issues have been addressed within the specifically depoliticised language used to articulate such inequalities within the film sector and an examination of whether recent developments in the British film industry are a genuine challenge to the exclusion of ethnic minorities in British film. At a moment when the diversity agenda has re-emerged, this article offers a critical examination of the ways in which specific political moments have influenced the production and grammar of contemporary diversity policy. The article concludes by offering an analysis of current diversity strategies devised from the beginning of the British Film Institute's role as the lead body for British film production in 2011 to the present day and traces out the patterns of decontextualisation, naturalisation and acquiescence which characterise such strategies.

From Film Practice to Data Process

2018 ◽  
Author(s):  
Sarah Atkinson
Keyword(s):  
Film Industry ◽  
Film Production ◽  
Profound Change ◽  
Data Process ◽  
Production Practices ◽  
Digital Film ◽  
Contemporary Britain

From Film Practice to Data Process critically examines the practices of independent digital feature filmmaking in contemporary Britain. The business of conventional feature filmmaking is like no other, in that it assembles a huge company of people from a range of disciplines on a temporary basis, all to engage in the collaborative endeavour of producing a unique, one-off piece of work. The book explicitly interrogates what is happening at the frontiers of contemporary ‘digital film’ production at a key transitional moment in 2012, when both the film industry and film-production practices were situated between the two distinct medium polarities of film and digital. With an in-depth case study of Sally Potter’s 2012 film Ginger & Rosa, drawing upon interviews with international film industry practitioners, From Film Practice to Data Process is an examination of film production in its totality, in a moment of profound change.

Everyday Catastrophes: Gender, Labour and Power in Beckett's Theatre

2019 ◽  
Vol 28 (1) ◽  
pp. 19-34
Author(s):  
Trish McTighe
Keyword(s):  
Sexual Harassment ◽  
Entertainment Industry ◽  
Film Production ◽  
Social Hierarchies ◽  
The Everyday ◽  
The World ◽  
Public Consciousness ◽  
Gender Boundaries ◽  
The Invisible ◽  
Making Art

In an era of public consciousness about gendered inequalities in the world of work, as well as recent revelations of sexual harassment and abuse in theatre and film production, Beckett's Catastrophe (1982) bears striking resonances. This article will suggest that, through the figure of its Assistant, the play stages the gendered nature of the labour of making art, and, in her actions, shows the kind of complicit disgust familiar to many who work in the entertainment industry, especially women. In unpacking this idea, I conceptualise the distinction between the everyday and ‘the event’, as in, between modes of quotidian labour and the attention-grabbing moment of art, between the invisible foundations of representation and the spectacle of that representation. It is my thesis that this play stages exactly this tension and that deploying a discourse of maintenance art allows the play to be read in the context of the labour of theatre-making. Highlighting the Assistant's labour becomes a way of making visible the structures of authority that are invested in maintaining gender boundaries and showing how art is too often complicit in the maintenance of social hierarchies.

Italian Tax Incentives for Film Industry: The Impact on the Domestic Sector and on the State

2010 ◽  
Author(s):  
Francesca Medolago Albani ◽  
Barbara Bettelli ◽  
Paolo Boccardelli ◽  
Alessandra Priante
Keyword(s):  
Film Industry ◽  
Tax Incentives ◽  
The State ◽  
The Impact

Film Production and Consumption in Contemporary Taiwan

2016 ◽  
Author(s):  
Ya-Feng Mon
Keyword(s):  
Film Industry ◽  
Sensory Experience ◽  
Media Convergence ◽  
Film Production ◽  
Production And Consumption ◽  
And Control ◽  
Depth Interviews

This book uses the potent case study of contemporary Taiwanese queer romance films to address the question of how capitalism in Taiwan has privileged the film industry at the expense of the audience's freedom to choose and respond to culture on its own terms. Interweaving in-depth interviews with filmmakers, producers, marketers, and spectators, Ya-Fong Mon takes a biopolitical approach to the question, showing how the industry uses investments in techno-science, ancillary marketing, and media convergence to seduce and control the sensory experience of the audience-yet that control only extends so far: volatility remains a key component of the film-going experience.

Digital Piracy

2021 ◽  
Vol 2 (5) ◽  
Author(s):  
Matthew N. O. Sadiku ◽  
Tolulope J. Ashaolu ◽  
Abayomi Ajayi-Majebi ◽  
Sarhan M. Musa
Keyword(s):  
Publishing Industry ◽  
Film Industry ◽  
Book Publishing ◽  
Economic Loss ◽  
Entertainment Industry ◽  
Music Video ◽  
Digital Piracy ◽  
Movie Industry ◽  
Book Publishing Industry ◽  
Silver Bullet

Digital refers to the practice of downloading and distributing copyrighted contents such as music, video, software, and e-book without permission. It is a fact of life for book publishing industry, entertainment industry, movie industry, television sector, film industry, etc. Piracy is regarded as a crime. Not only does piracy hurts and cause economic loss to these companies, it also inhibits incentive to keep creating. Unfortunately, there is no “silver bullet” solution to the problem of digital piracy. This paper provides an introduction to digital piracy.

scholarly journals Scene, Aesthetics and Industry Chain: Postmodern Cultural Thinking of Films in 5G Era

2021 ◽  
Vol 3 (4) ◽  
pp. 19-24
Author(s):  
Heqiang Zhou ◽  
Lei Que
Keyword(s):  
Film Industry ◽  
Important Influence ◽  
Film Production ◽  
Film Culture ◽  
Industry Chain ◽  
Chinese Film ◽  
Post Modernism ◽  
The Way ◽  
Film Aesthetics

With the in-depth influence of 5G technology on film art, the postmodern culture contained in it is also becoming more and more obvious. Understanding the context of the 5G era and clarifying the origin of film postmodernism culture will help us deeply analyze the cause of the rise of postmodernism film culture, especially the important influence of the expansion of film application scenes, the innovation of the whole industry chain and the evolution of film aesthetics on the rise of postmodernism film culture. In addition, we should also think deeply about the film culture under the post-modernism of 5G era, and explore the way to stick to the benign development of film creation and film industry. To enhance our cognition and appreciation of post-modern film culture, to give play to the positive factors of post-modern film culture, and to promote the healthy and prosperous development of Chinese film production, creation and industry.

scholarly journals Spotlight on Challenges and Prospect of Directing in Nollywood: A Decade’s Study (2006-2016)

2021 ◽  
Vol 21 (4) ◽  
pp. 100-117
Author(s):  
Kingsley Chukwuemeka Anyira ◽  
Divine Sheriff Uchenna Joe
Keyword(s):  
Survey Research ◽  
Research Method ◽  
Film Industry ◽  
Film Production ◽  
View Point ◽  
Data Collation

The art of video film directing is all encompassing as the director deals with virtually all aspects of film production. This comes with herculean challenges that tend to mar the efforts of directors if not properly addressed. Film scholars cum critics have done a lot of work investing the challenges of the Nigerian Video Film industry with little or no effort to directly ascertain the peculiar challenges of each sector of the industry. To this effect, the paper seeks to source from the directors what these challenges have been over the decade in view and as well through the affected, proffer plausible suppositions asmeasure to ameliorate the identified challenges. In doing so, this paper adopts the view point that the director is the author of the film and thus engages the Survey research method wherein Personal interviews are employed as data collation tool and later analyzed with inferences made from the responses. Conclusively, it anchors on the directors’ views of possible ways to improve/enhance the director’s art in future productions.

Soviet Art House

2021 ◽  
Author(s):  
Catriona Kelly
Keyword(s):  
Film Industry ◽  
Working Life ◽  
Film Production ◽  
Entire System ◽  
Technical Aspects ◽  
Soviet Film ◽  
Soviet Art ◽  
Feature Films

This book examines cinema in the Brezhnev era from the perspective of one of the USSR’s largest studios, Lenfilm. Producing around thirty feature films per year, the studio had over three thousand employees working in every area of film production. The discussion covers the period from 1961 to the collapse of centralized state facilities in 1986. The book focuses particularly on the younger directors at Lenfilm, those who joined the studio in the recruiting drive that followed Khrushchev’s decision to expand film production. Drawing on documents from archives, the analysis portrays film production “in the round” and shows that the term “censorship” is less appropriate than the description preferred in the Soviet film industry itself, “control,” which referred to a no less exigent but far more complex and sophisticated process. The book opens with four framing chapters that examine the overall context in which films were produced: the various crises that beset film production between 1961 and 1969 (chapter 1) and 1970 and 1985 (chapter 2), the working life of the studio, and particularly the technical aspects of production (chapter 3), and the studio aesthetic (chapter 4). The second part of the book comprises close analyses of fifteen films that are typical of the studio’s production. The book concludes with a brief survey of Lenfilm’s history after the Fifth Congress of the Filmmakers’ Union in 1986, which swept away the old management structures and, in due course, the entire system of filmmaking in the USSR.

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