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cover of episode Lights, Camera, Tax Break

Lights, Camera, Tax Break

2025/2/28
logo of podcast Cautionary Tales with Tim Harford

Cautionary Tales with Tim Harford

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Ernest Borgnine
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Tim Harford
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Ernest Borgnine: 我最初只是一个在好莱坞扮演小角色的演员,渴望成为主角。在拍摄《马蒂》之前,我经历了许多次试镜失败和角色的限制,常常扮演反派角色。我母亲鼓励我进入演艺圈,这对我来说是一个重要的转折点。在《马蒂》的试镜中,我起初表现不佳,但最终通过重新演绎,并想象母亲在念台词的方式,打动了导演和编剧,获得了这个改变我人生的角色。虽然《马蒂》的制作过程中充满了挑战,包括拍摄环境的困难和当地人的误解,但我最终凭借自己的努力和团队的合作完成了这部电影。然而,我后来才发现,制片人最初打算通过拍摄一半电影来避税,这让我感到失望。尽管如此,《马蒂》最终获得了巨大的成功,这不仅改变了我的演艺生涯,也让我获得了奥斯卡最佳男主角奖。这对我来说是一个巨大的荣誉,也是对我多年努力的肯定。我母亲没能看到我的成功,这让我感到遗憾。 Tim Harford: 本期节目讲述了20世纪50年代好莱坞的避税现象以及电影《马蒂》的诞生。当时,好莱坞明星面临着高额的税收,因此他们想方设法地寻找避税的途径,例如投资石油勘探或成立可折叠公司。伯特·兰卡斯特和哈罗德·赫克特成立的赫克特·兰卡斯特制片公司也利用了这种避税手段,他们计划只拍摄《马蒂》的一半,然后以亏损为由申报税收减免。然而,由于税务局的新规定,他们不得不完成整部电影的拍摄。令人意想不到的是,《马蒂》这部原本是为了避税而拍摄的电影,却获得了巨大的成功,赢得了奥斯卡最佳影片等多项大奖。这说明,即使是出于避税目的的计划,也可能因为意外的因素而产生意想不到的积极结果。同时,这也反映出当时好莱坞的税收政策存在缺陷,导致了电影制作的扭曲。此外,本节目还探讨了税收政策如何影响人们的行为,以及如何设计合理的税收制度,避免产生负面影响。

Deep Dive

Chapters
Ernest Borgnine's journey from playing supporting roles to landing the lead role in 'Marty' is explored, highlighting his initial struggles and eventual breakthrough.
  • Ernest Borgnine transitioned from playing minor roles to a leading role in 'Marty'.
  • Borgnine's early career was marked by typecasting as villains and heavies.
  • The role of 'Marty' was a surprising opportunity for Borgnine, breaking his typecast mold.

Shownotes Transcript

When Ernest Borgnine gets his big break in Hollywood, he can hardly believe his luck. But soon he discovers his supposed star vehicle, Marty, is not the dream gig he thought it was. In this episode of Cautionary Tales, recorded live at the Bristol Festival of Economics, Tim Harford examines what happens when the murky world of tax avoidance collides with the glitz and glamour of Hollywood.

For a full list of sources, see the show notes at timharford.com).

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