Paper presented at the Third International Conference on Cultural Economics and Planning held April 25-28, 1984, in Akron, Ohio.

The author examines the effect of reforms in the income tax act to allow for a 100% Capital Cost Allowance for investment in Canadian films. The author concludes: it is demonstrable that the 100% CCA did attract investment for film production, an intermediate objective of the program. However, it did not result in a sustained growth in the industry and it is difficult to demonstrate how effective it was in meeting its industrial or cultural objectives. (p. 104-5)

[For a comment on this paper, see An Evaluation of a Tax Incentive Program for Film
 Production [Comment].]

Paper presented at the Third International Conference on Cultural Economics and Planning held April 25-28, 1984 in Akron, Ohio.