Abstract

Public expenditure for heritage and performing arts is an aggregate which may be studied under different perspectives. In this paper a comparison between different countries is carried out with reference to ratio of cultural expenditure to GDP, to the breakdown of expenditure by level of decision (i.e. national regional and municipal), to the sector and the industries which benefit from the transfers as well as to the disaggregation between current and capital expenditure. A case study related to Piemonte, a region of the North-West part of Italy is also described, in order to try to build a regional model od behavior of public expenditure sectorwise and in a time.