This article builds on comparative case study research of four EU countries which have imposed ‘Netflix taxes’ – France, Germany, Belgium (Flanders) and Italy. It examines to what extent the introduced investment obligations are actually future-proof as part of developing long term sustainable audiovisual policy toolkits. We argue that Netflix taxes are introduced in a path-dependent manner, by building on familiar policy instruments, previously applied to other audiovisual players. We identify differences between the imposed investment obligations in terms of the type of Netflix taxes and their scope and pinpoint the similarities. Our findings show that Netflix taxes are driven by an economic rationale, that is to increase the global competitiveness of domestic films and improve their performance on global VOD platforms and that policymakers aim to integrate players such as Netflix, into their cultural models, rather than going against them.

本文基于对四个征收“ Netflix税”的欧盟国家（法国，德国，比利时（法兰德斯）和意大利）进行的比较案例研究。作为开发长期可持续视听政策工具包的一部分，它检查了引入的投资义务在多大程度上实际上是面向未来的。我们认为，Netflix税是根据以前适用于其他视听播放器的熟悉的政策工具以路径依赖的方式引入的。我们根据Netflix税种及其范围确定征收的投资义务之间的差异，并指出相似之处。我们的研究结果表明，Netflix的税收是出于经济原理的考虑，