Fiscal and economic aspects of book consumption in the European Union
TitleFiscal and economic aspects of book consumption in the European Union
Author
Place of publicationOdense
PublisherUniversity of Southern Denmark
Year of publication2015
Materialboek
Series titleDiscussion papers on business and economics; 2015/7
Notes29 p. ; 30 cm
Subjectbtw, boekenvak, boeken, markt, prijsbeleid, Europese Unie, Europa, onderzoeksrapporten (vorm)
Abstract
Authors document the standard and reduced VAT rates in EU-28 countries in the period from 1993 to 2013 and explore the underlying determinants. They further introduce a simple theoretical framework to explain how reduced fiscal rates are expected to decrease prices and increase quantities of the consumed cultural goods and services.