Política de estímulo fiscal a la creación artística profesional en Nuevo León, México

Abstract

This article presents an analysis of the state program Fiscal Stimulus for Artistic Creation (EFCA), implemented in Nuevo León since 2010. This program involves actors from the public, social and privatesectors, in a formula that allows tax deductibility on the ISN of participating companies. Twelve years after its implementation, we seek to know what has been its impact on artistic creation and the professional development of local artists.Data collection was through in-depth interviews with key actors and analysis of administrative documents. The analysis and findings are presented following a methodology typical of the sciences of public policy analysis. The main contribution of the article lies in the identification of failures and successes in the implementation and design of the EFCA. In addition, the analysis allowed us to derive eight policy recommendations, with the purpose of improving the impact of the EFCA.