Prieto-Rodriguez, Juan; Romero-Jordán, Desiderio; … - In: Fiscal Studies 26 (2005) 4, pp. 549-575
Proposals for tax cuts on cultural goods represent an ongoing debate in cultural policy. The main aim of this paper is to shed some light on this debate using microsimulation tools. First, we have estimated an Almost Ideal Demand System for 19 different groups of goods, including cultural goods....
