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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FREE PORTS OR ART PRISONS?

By Sigrid Hemels

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Art may be stored without tax in free ports. However, one may wonder whether free ports are just special tax regimes or whether there is more laying behind their high walls. Sigrid Hemels discusses why free ports may become dodgy art prisons and how this problem can be solved.

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