TOO HEAVILY TAXED TO AFFORD IT? VAT AND CULTURAL GOODS

By Victoria Ateca-Amestoy, Javier Gardeazabal and Arantza Ugidos

There is a very scarce tradition of cultural policy evaluation. Many public programs are devoted to increase cultural access by means of direct or indirect funding of cultural activities, targeting either consumers or producer. In this entry, we comment on the causal inference analysis that we did of the 2012 VAT reform for cultural services and its effect on household’s participation and expenditure.

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FISCAL AND ECONOMIC ASPECTS OF BOOK CONSUMPTION IN THE EUROPEAN UNION

By Karol Jan Borowiecki and Trilce Navarrete

One of the available and yet controversial tools in cultural policy at the national level is the reduction of VAT rates for cultural goods and services. We document the standard and reduced VAT rates in EU-28 countries in the period from 1993 to 2013 and explore the underlying determinants. We also show and estimate the exact positive effect of a fiscal rate reduction on the book expenditure.

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