Economic Study on Publications on all Physical Means of Support and Electronic Publications in the context of VAT

Ramboll, The Evaluation Partnership and Europe Economics

No 57, Taxation Studies from Directorate General Taxation and Customs Union, European Commission

Abstract: The present study is motivated by the Commission’s assessment of the current VAT rates structure and by the need to understand: the extent to which publications delivered on physical means of support and in electronic format should be considered as substitutable products; the impact their current VAT rate differentiation has on the market; and the potential impact of any changes in VAT in order to reduce such rate differentials

Keywords: European Union; taxation; electronic publications; VAT reduced rate (search for similar items in EconPapers)
Pages: 393 pages
Date: 2015-03
New Economics Papers: this item is included in nep-ger and nep-pub
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