投资政策对澳大利亚原住民艺术市场的影响

IF 1 4区 经济学 Q3 ECONOMICS
Jenny Lye, Joe Hirschberg
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引用次数: 0

摘要

为某一目的而设计的立法可能会产生不相关的副作用。在这篇文章中,我们研究了最近在适用艺术品作为退休基金资产的唯一目的测试方面发生的变化对澳大利亚土著艺术市场的影响。这一点非常重要,因为艺术品销售是澳大利亚偏远土著社区非政府收入的重要来源。在本文中,我们根据 1994 年至 2019 年艺术品拍卖会上 187 位艺术家的 13,555 件作品的落槌价,估算了这一变化和其他变化对价格指数的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Investment Policy Impacts on the Australian Aboriginal Art Market

Investment Policy Impacts on the Australian Aboriginal Art Market

Legislation designed for one purpose may have unrelated side effects. In this article we examine the impact of recent changes in the application of the sole purpose test for artworks to be used as assets in retirement funds on the Australian Aboriginal art market. This is important since art sales represent a significant source of non-government income for remote Australian Aboriginal communities. In this article we estimate the impact of this change and others on the price index based on the hammer prices paid for 13,555 works by 187 artists at art auctions from 1994 to 2019.

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来源期刊
CiteScore
1.90
自引率
10.00%
发文量
40
期刊介绍: An applied economics journal with a strong policy orientation, The Australian Economic Review publishes high-quality articles applying economic analysis to a wide range of macroeconomic and microeconomic topics relevant to both economic and social policy issues. Produced by the Melbourne Institute of Applied Economic and Social Research, it is the leading journal of its kind in Australia and the Asia-Pacific region. While it is of special interest to Australian academics, students, policy makers, and others interested in the Australian economy, the journal also considers matters of international interest.
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