This study evaluates the “Cash Rebate” incentive, with the aim of estimating the effects of this measure for the cinema and audiovisual sector and for the economy in general,as well as summarising the experience of itsapplication focusing on its relevance and functioning, thus contributing, to better inform the decision about its continuity and the respective rationale.. This work was conducted by PlanApp´s Technical Assessment Unit (UTA), in partnership with the Office of Cultural Strategy, Planning and Evaluation (GEPAC) and the Office of Strategy and Studies (GEE).

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