This recording features a CPOI Reads online lunchtime event with Dr Maria O’Brien, Lecturer in Taxation at the University of Galway, in conversation with Professor David Hesmondhalgh, Professor of Media, Music and Culture at the University of Leeds, discussing Maria’s study of tax credits for cultural production in Ireland, which was held on 14th April 2026.

The event took place via Zoom and explored the issues raised in Maria’s recently published book, Tax Credits for Cultural Production in Europe: the Irish Example (Palgrave Macmillan, 2025). The discussion examined the provision of tax credits for film and digital games, highlighting the importance of cultural value as a key justification for state support. It also explored the complex interplay between culture and economics in cultural and creative industries discourse, applying a law and political economy approach to investigate the Irish tax credit system and the impact of EU membership on framing these tax credits as cultural incentives.

By examining the political economy of state support for audiovisual industries, the discussion enhanced understanding of national governments’ motivations and the intricate relationship between cultural and economic objectives. It emphasised the symbiotic nature of audiovisual goods, drawing on the emerging field of law and political economy to uncover the forces shaping cultural policies and offering insights into the development of cultural policy in a neoliberalised environment.

Dr Maria O’Brien is a Lecturer in Taxation at the University of Galway, with a joint role across the School of Law and the J.E. Cairnes School of Business and Economics. A qualified lawyer, her work combines legal expertise with academic research to explore how tax policy can support the cultural and creative industries. Her research focuses on incentives for film, audiovisual media, and digital games, examining how fiscal tools can encourage growth, investment, and innovation in Ireland and across Europe. She has published widely on the intersection of taxation and cultural policy and has contributed to policy development through her work with industry bodies, including film and games organisations.

The event was chaired by Professor David Hesmondhalgh of the School of Media and Communication at the University of Leeds. His authored books include The Cultural Industries (5th edition, 2026), Why Music Matters (2013), and Creative Labour (2010, with Sarah Baker). His edited collections include Music Streaming Around the World (2025) and Media and Society (6th edition, 2019, with James Curran). From 2021 to 2026, he held a European Research Council Advanced Research Grant on Music Culture in the Age of Streaming.