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.
Continue reading “TOO HEAVILY TAXED TO AFFORD IT? VAT AND CULTURAL GOODS”
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