EditorsSigrid Hemels received her Ph.D. in tax incentives for the arts from Leiden University in the Netherlands in 2005. She is full professor of tax law, Erasmus School of Law (ESL), Erasmus University Rotterdam; programme leader of the ESL Research Programme Fiscal Autonomy and Its Boundaries; and head of the ESL Department of Tax Law. She is also senior professional support lawyer at the Amsterdam office of Allen & Overy LLP and a member of the supervisory boards of several Dutch cultural institutions. Dr. Hemels frequently publishes and lectures, both in the Netherlands and abroad, on various tax topics, including tax incentives for charities, art, and cultural heritage.Kazuko Goto received her Ph.D. in economics from Kyoto University in 1998. She was professor at Saitama University, 2004–2014, and visiting professor at Erasmus University Rotterdam, 2004–2005. At present, she is a professor at Setsunan University in Osaka, where she has been since 2014. She was an executive board member of the Association for Cultural Economics International, 2006–2012. Prof. Goto also was editor in chief of Bunka Keizaigaku (Cultural Economics), 2006–2010, and was president of the Japan Association for Cultural Economics, 2010–2012. She has been an executive board member of the Japan Institute of Public Finance since 2016. Currently, she researches on creative industries from the point of view of tax incentives, copyright, and regional development. She also serves as a member of various committees in national and local governments and contributes to policy making.
