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VAT and book policy: impacts and issues / by François Rouet

Por: Series Policy note ; 1Detalles de publicación: Strasbourg, Cedex : Council of Europe Publishing, cop. 1999Descripción: 77 pISBN:
  • 9287137072
Resumen: The present policy note, inaugurating a new series, examines the role played by VAT value added tax as a political instrument in favour of the book industry. Given the positive impact of reducing VAT on publishing and reading, the note recommends a preferential treatment of the book industry by governments. The note also highlights the role played by books in promoting a creative society and supporting a lively and pluralist democracy. (Font: Editor)
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Libro Libro Centre d' Informació i Documentació del CERC CE Rou 99 1 Disponible 1900065838

Introduction -- I. The logic of a fiscal instrument: 1. The success of a fiscal instrument ; 2. VAT in Europe : diversity and harmonisation ; 3. VAT and culture : a desire for selective exemption -- II. VAT as an instrument of book policy: 1. A cultural policy perspective ; 2. The cultural argument for specificity ; 3. A first approach to the impact of VAT ; 4. Repercussions on demand ; 5. Repercussions on the book trade ; 6. The inevitable cost ; 7. Reduction of VAT and book policies -- III. The challenge of new products and new services for delivering content -- IV. Concluding remarks -- Appendices

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