Madam, – What has been missing from the large volume of letters from the arts and culture sector has been the notion that artists and writers have a moral obligation to contribute financially to this country in the same manner as other citizens. Instead, we have the bizarre spectacle of people who benefit from an annual €250,000 tax exemption lecturing us about the effects of cutbacks and of our obligation to continue lavishly funding this sector.
Every field of human endeavour produces economic benefits, so pointing out the particular economic benefits arising from the arts and culture community doesn’t justify a tax exemption for artists and writers. If there is a requirement for funding of artists and writers in the early stages, then much of the funding should come by way of levies on this industry itself.
The argument that the income of artists and writers can be irregular and/or unpredictable is valid to an extent, but this merely requires that their income be averaged over a number of years rather given a €250,000 annual exemption. We live in a low-tax economy. So as it stands, an artist or writer with a low income will not pay any income tax. It is only those who can afford it who will be required to pay income tax. – Yours, etc,