TY  - JOUR
AU  - Gómez de Antonio, Miguel
AU  - Moral Arce, Ignacio del
AU  - Hortas Rico, Miriam
PY  - 2022
DO  - 10.1016/j.jpolmod.2022.10.002
SN  - 0161-8938
UR  - https://hdl.handle.net/20.500.14352/72574
T2  - Journal of Policy Modeling
AB  - Sponsoring culture is a long-term profit-generating investment that public policy makers can achieve by means of Pigouvian subsidy or tax schemes. This paper evaluates the effectiveness of the three VAT reforms implemented between 2012 and 2018 (one...
LA  - eng
PB  - Elsevier
KW  - Fiscal policy tools
KW  - VAT reform
KW  - Cultural goods
KW  - Quasi-experimental methods
TI  - Are VAT reforms an effective tool for promoting culture? A quasi-experiment in Spain
TY  - journal article
ER  -