IDEAS home Printed from https://ideas.repec.org/p/tax/taxstu/0057.html
   My bibliography  Save this paper

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

Author

Listed:
  • Ramboll
  • The Evaluation Partnership
  • Europe Economics

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

Suggested Citation

  • Ramboll & The Evaluation Partnership & Europe Economics, 2015. "Economic Study on Publications on all Physical Means of Support and Electronic Publications in the context of VAT," Taxation Studies 0057, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0057
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/economic_study_vat_on_publications_finalreport.pdf
    File Function: final version, 2015
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Palma Martos, María Luisa & Martín Navarro, José Luis & Jaén García, Manuel, 2009. "El mercado del libro en España 1989-2006. Un análisis económico/," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 27, pages 225-252, Abril.
    2. Vidar Ringstad & Knut Løyland, 2006. "The Demand for Books Estimated by Means of Consumer Survey Data," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 30(2), pages 141-155, September.
    3. Kaiser Ulrich, 2006. "Magazines and their Companion Websites: Competing Outlet Channels?," Review of Marketing Science, De Gruyter, vol. 4(1), pages 1-1, August.
    4. Hua, Guowei & Cheng, T.C.E. & Wang, Shouyang, 2011. "Electronic books: To "E" or not to "E"? A strategic analysis of distribution channel choices of publishers," International Journal of Production Economics, Elsevier, vol. 129(2), pages 338-346, February.
    5. Gaffeo, Edoardo & Scorcu, Antonello E. & Vici, Laura, 2008. "Demand distribution dynamics in creative industries: The market for books in Italy," Information Economics and Policy, Elsevier, vol. 20(3), pages 257-268, September.
    6. Kaiser, Ulrich & Kongsted, Hans Christian, 2005. "Do Magazines' "Companion Websites" Cannibalize the Demand for the Print Version?," ZEW Discussion Papers 05-49, ZEW - Leibniz Centre for European Economic Research.
    7. Matthew Gentzkow, 2007. "Valuing New Goods in a Model with Complementarity: Online Newspapers," American Economic Review, American Economic Association, vol. 97(3), pages 713-744, June.
    8. Lapo Filistrucchi & Tobias Klein & Thomas Michielsen, 2010. "Merger Simulation in a Two-Sided Market: The Case of the Dutch Daily Newspapers," Working Papers 10-15, NET Institute.
    9. Dertouzos, James N & Trautman, William B, 1990. "Economic Effects of Media Concentration: Estimates from a Model of the Newspaper Firm," Journal of Industrial Economics, Wiley Blackwell, vol. 39(1), pages 1-14, September.
    10. Deleersnyder, B. & Geyskens, I. & Gielens, K. & Dekimpe, M.G., 2002. "How Cannibalistic is the Internet Channel?," ERIM Report Series Research in Management ERS-2002-22-MKT, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
    11. Elena Argentesi & Lapo Filistrucchi, 2007. "Estimating market power in a two-sided market: The case of newspapers," Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 22(7), pages 1247-1266.
    12. Ivaldi, Marc & Argentesi, Elena, 2005. "Market Definition in the Printed Media Industry: Theory and Practice," CEPR Discussion Papers 5096, C.E.P.R. Discussion Papers.
    13. Deleersnyder, B. & Geyskens, I. & Gielens, K.J.P. & Dekimpe, M.G., 2002. "How cannibalistic is the internet channel? A study of the newspaper industry in the United Kingdom and the Netherlands," Other publications TiSEM 16dcb25c-7ea9-4c75-bdf6-5, Tilburg University, School of Economics and Management.
    14. Kaiser Ulrich, 2006. "Magazines and their Companion Websites: Competing Outlet Channels?," Review of Marketing Science, De Gruyter, vol. 4(1), pages 1-26, August.
    15. repec:rim:rimwps:09-08 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Filistrucchi, L. & Gerardin, D. & van Damme, E.E.C. & Keunen, S. & Klein, T.J. & Michielsen, T.O. & Wileur, J., 2010. "Mergers in Two-Sided Markets - A Report to the NMa," Other publications TiSEM f901d1fe-8878-444e-a685-8, Tilburg University, School of Economics and Management.
    2. Simon, Daniel H. & Kadiyali, Vrinda, 2007. "The effect of a magazine's free digital content on its print circulation: Cannibalization or complementarity?," Information Economics and Policy, Elsevier, vol. 19(3-4), pages 344-361, October.
    3. Sung, Nakil & Kwack, Eunkyoung, 2016. "IPTV's videos on demand for television programs, their usage patterns, and inter-channel relationship in Korea," Telecommunications Policy, Elsevier, vol. 40(10), pages 1064-1076.
    4. Sung, Nakil & Kim, Jaekyeong, 2020. "Does the internet kill newspapers? The case of South Korea," Telecommunications Policy, Elsevier, vol. 44(4).
    5. Lapo Filistrucchi, 2005. "The Impact of Internet on the Market for Daily Newspapers in Italy," Economics Working Papers ECO2005/12, European University Institute.
    6. Stühmeier, Torben, 2011. "Das Leistungsschutzrecht für Presseverleger: Eine ordnungspolitische Analyse," DICE Ordnungspolitische Perspektiven 12, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
    7. Matthew Gentzkow & Jesse M. Shapiro & Michael Sinkinson, 2014. "Competition and Ideological Diversity: Historical Evidence from US Newspapers," American Economic Review, American Economic Association, vol. 104(10), pages 3073-3114, October.
    8. Joan Calzada & Guillem Ordóñez, 2012. "Competition in the news industry: fighting aggregators with versions and links," Working Papers 12-22, NET Institute.
    9. Adithya Pattabhiramaiah & S. Sriram & Shrihari Sridhar, 2018. "Rising Prices Under Declining Preferences: The Case of the U.S. Print Newspaper Industry," Marketing Science, INFORMS, vol. 37(1), pages 97-122, January.
    10. Huang, Yufeng, 2015. "Empirical analysis of consumer behavior," Other publications TiSEM 9cc96a79-43d7-436d-87d3-3, Tilburg University, School of Economics and Management.
    11. Zhang, Sha & Pauwels, Koen & Peng, Chenming, 2019. "The Impact of Adding Online-to-Offline Service Platform Channels on Firms' Offline and Total Sales and Profits," Journal of Interactive Marketing, Elsevier, vol. 47(C), pages 115-128.
    12. van Baal, Sebastian, 2014. "Should retailers harmonize marketing variables across their distribution channels? An investigation of cross-channel effects in multi-channel retailing," Journal of Retailing and Consumer Services, Elsevier, vol. 21(6), pages 1038-1046.
    13. Gonca Soysal & Lakshman Krishnamurthi, 2016. "How Does Adoption of the Outlet Channel Impact Customers’ Spending in the Retail Stores: Conflict or Synergy?," Management Science, INFORMS, vol. 62(9), pages 2692-2704, September.
    14. Ralf Dewenter & Ulrich Kaiser, 2006. "Horizontale Fusionen auf zweiseitigen Märkten am Beispiel von Printmedien," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(3), pages 335-353, August.
    15. George Lisa M, 2008. "The Internet and the Market for Daily Newspapers," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 8(1), pages 1-33, July.
    16. Balmer, Roberto, 2013. "Entry and Competition in Local Newspaper Retail Markets - When two are enough," MPRA Paper 54079, University Library of Munich, Germany.
    17. Vidal-Sanz, Jose M., 2013. "A nonlinear product differentiation model à la Cournot: a new look to the newspapers industry," DEE - Working Papers. Business Economics. WB wb132002, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
    18. Robert Seamans & Feng Zhu, 2014. "Responses to Entry in Multi-Sided Markets: The Impact of Craigslist on Local Newspapers," Management Science, INFORMS, vol. 60(2), pages 476-493, February.
    19. Nagler Matthew G., 2007. "Understanding the Internet's Relevance to Media Ownership Policy: A Model of Too Many Choices," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-28, June.
    20. Kumar, V. & Sunder, Sarang & Sharma, Amalesh, 2015. "Leveraging Distribution to Maximize Firm Performance in Emerging Markets," Journal of Retailing, Elsevier, vol. 91(4), pages 627-643.

    More about this item

    Keywords

    European Union; taxation; electronic publications; VAT reduced rate;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tax:taxstu:0057. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gaetan Nicodeme or Ana Xavier or Ioana Diaconescu (email available below). General contact details of provider: https://edirc.repec.org/data/dtcecbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.