Abstract
This note presents an analysis of data collected on the revenue structure of cultural in- stitutions in Berlin and Hamburg, with a focus on sponsoring. Ex ante there are some reasons why firms, when giving to the arts, might favour large recipients, but also some why they could favour smaller ones. For our sample we find that income from sponsoring per visitor is larger for smaller cultural institutions. Finally, we argue that these results can be considered as evidence for a at least partly altruistic motivation of sponsors.
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