Description of impactReduced VAT rate for books are common across the EU. France and Luxembourg introduced a reduced VAT rate for e-books in 2012. However, in 2015 the Court of Justice of the European Union ruled that e-books supplied via download or streaming are a service and therefore fall outside of the VAT exemption.
Myself at SDU and as a part of the RICHES Consortium have been at the forefront of research and discussion related to reduced VAT rates on e-publications and have been lobbying for these rates over the years 2015-2018.
My work included policy briefs, policy reports, chapters commissioned by cultural ministries, academic publications, media dissemination, presentations at policy seminars in Brussels and Berlin, a public talk in Paris to the Ministry of Culture and Communication, and academic presentations.
My argument was to establish VAT rate based on the content and not the carrier.
The implementation of reduced VAT rates on e-publications in 2018 is a tremendous success that supports European creative industries, the digital sector in the EU and increases cultural consumption (book reading), which is associated with significant positive externalities.
|Impact date||2015 → 2018|
|Category of impact||Public policy|
Documents & Links
Fiscal and Economic Aspects of Book Consumption in the European Union, joint with Trilce Navarrete, Journal of Cultural Economics, 2018, 42(2): 309-39
Consumption of Europe's Cultural Heritage in the Digital Age: Does Fiscal Policy Matter? joint with Trilce Navarrete and Lucie Daggon, Chapter commissioned and published by the Ministry of Culture and Communication in France, 2017
The Economic and Fiscal Dimension of Cultural Heritage, European Policy Brief, 2016
Fiscal and Economic Issues in the Digital Age, Riches Policy Report, 2015
Press / Media
Le TVA, le prix, et le pass culture
Press/Media: Press / Media
Bibliothèque nationale de France
Activity: Talks and presentations › Guest lectures, external teaching and course activities at other universities
Economic History and Economic Policy Conference
Activity: Attending an event › Conference organisation or participation
Fiscal and economic aspects of book consumption in the European Union
Research output: Contribution to journal › Journal article › Research › peer-review