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This book offers a fresh perspective on the relationship between the state and audiovisual industries, particularly in Ireland. It examines the provision of tax credits for films and digital games, highlighting the cultural value within the audiovisual sector as a key aspect of state support. It also explores 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 explores 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 book enhances our understanding of national government's motivations and the intricate relationship between cultural and economic objectives. It emphasizes the symbiotic nature of audiovisual goods, utilizing the emerging field of law and political economy to uncover the forces that shape cultural policies, and providing valuable insights into the development of cultural policies in a neoliberalized environment.