摘要 : 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 peri... 展开
作者 | Borowiecki~ Karol Jan Navarrete~ Trilce |
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作者单位 | |
期刊名称 | 《Journal of Cultural Economics》 |
页码/总页数 | 309-339 / 31 |
语种 | 英语 |
关键词 | Cultural consumption Book markets Cultural policy Value added tax Fiscal policy |
DOI | 10.1007/s10824-017-9307-z |
馆藏号 | F-492 |