Except the post very much is arguing studios shouldn’t be able to scrap projects. Did you catch the end? “governments exist (in part) to regulate corporations, in order to stop them from doing things that are deleterious or destructive to the public good and to individuals who work for them.” This isn’t saying the tax break is bad, it’s saying that deleting a film is what’s bad.
I wasn’t suggesting above that anything is wrong with say deleting a film is bad, only pointing out that is what the article is claiming, contrary to the parent’s claim.
That said, TBH, I don’t see a problem with deleting a film, if there are no tax breaks in question. I don’t agree with the author that governments should force anyone to sell or give away something they don’t want to sell or give away. I’m pretty sure the author’s suggestions and a bunch of the commentary here is completely naive and unrealistic about the ramifications of being forced to release a film against the studio’s will; there are many reasons studios don’t want to do that aside from money, including reputation, liability, copyrights, brand recognition, etc.. The author suggested trying to use moral rights to force the release, but the funny thing is that using moral rights to prevent the release is a much stronger argument, if the film is actually crappy, right? I don’t know exactly what the tax breaks in question are, but I don’t see a problem with not paying taxes on profits either. I do see a potential problem with doing both things at the same time - if the tax breaks were more than not having to pay a percent of the profits; that’s does start to sound like burning down your house for the insurance money.
I’ve worked overtime on a project that was canned after being finished, and also worked at a studio that was closed on the heels of $1B in sales, with rumors the execs said the tax break was bigger than the remaining profits. These things suck hard and they’re destructive and it’s obvious that accountant-executives lack all imagination and can’t see potential. But should it be illegal? Probably not, forcing people to do business when they don’t want to would drive businesses into the ground and ruin people.
That is not necessarily true. Studios can still decide that a movie is sufficiently bad that it is a brand risk and will still refuse to release it even if they cannot deduct some or all of the expense to create it.