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on Cultural Economics |
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Issue of 2026–10–26
two papers chosen by Roberto Zanola, Università degli Studi del Piemonte Orientale |
| By: | Karine Revet (BSB - Burgundy School of Business (BSB) - ESC Dijon-Bourgogne, CEREN - Centre de Recherche sur les Entreprises - BSB - Burgundy School of Business (BSB) - ESC Dijon-Bourgogne); Barthélémy Chollet |
| Abstract: | Artistic work can offer powerful ways to enhance the societal impact and dissemination of scientific research. The practice of engaging with the Arts, however, is still far from widespread among scientists. In this study, we examine the factors that increase the likelihood that a principal investigator (PI) integrates some engagement with the Arts in the design of a research project. We draw on a database of 31, 859 NSF standard grants (2003–2023) in geosciences and biology. Through a search for a set of keywords in project descriptions, we identify the rare projects that engage with the Arts. We find that projects designed by female scientists, in universities of lower research intensity, are most likely to engage with the Arts. Moreover, occurrences of this practice vary considerably across scientific subdomains. Additionally, addressing a sustainable development goal may either increase or decrease the likelihood that a project engages with the Arts, depending on the specific goal at hand. |
| Keywords: | Art/science collaboration, Societal impact, Sustainable development goals (SDGs), Principal investigators, Outreach |
| Date: | 2025–07–08 |
| URL: | https://d.repec.org/n?u=RePEc:hal:journl:hal-05799100 |
| By: | Maher, Luke |
| Abstract: | In late 2023, Warner Bros. Discovery announced that it would be permanently shelving Coyote vs. Acme, a complete and hotly anticipated film about popular Looney Tunes characters. This announcement was widely understood—and admitted by Warner Bros. Discovery in its Securities and Exchange Commission filings—to be motivated, at least in part, by a desire to “write off” the film’s costs for tax purposes. This Article is the first to (1) provide a full account for the tax rules that govern what constitutes a “loss” for purposes of unreleased creative works, (2) evaluate whether those rules make sense from both a technical and policy perspective (concluding that they do not), and (3) compare the relative merit of other approaches to allowing tax losses for unreleased creative works. In so doing, this Article makes two necessary contributions to current tax scholarship: first, it links the robust property scholarship on waste to tax policy, setting forth a framework through which critical reappraisals of long-entrenched tax laws and policies can be conducted, identifying ossified policies that no longer comport with our policy goals and revenue-raising needs and developing ways to improve them. Second, it also offers guidance in the ways that the law can think about the ownership, abandonment, and taxation of intangible assets. |
| Date: | 2026–10–09 |
| URL: | https://d.repec.org/n?u=RePEc:osf:lawarc:a2pwg_v1 |