Are VAT reforms an effective tool for promoting culture? : a quasi-experiment in Spain
Year of publication: |
2022
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Authors: | Gómez de Antonio, Miguel ; Del Moral Arce, Ignacio ; Hortas-Rico, Miriam |
Published in: |
Journal of policy modeling : JPMOD ; a social science forum of world issues. - Amsterdam [u.a.] : Elsevier, ISSN 0161-8938, ZDB-ID 435532-5. - Vol. 44.2022, 5, p. 1016-1040
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Subject: | Fiscal policy tools | VAT reform | Cultural goods | Quasi-experimental methods | Umsatzsteuer | Sales tax | Spanien | Spain | Steuerreform | Tax reform | Finanzpolitik | Fiscal policy |
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