What is the VAT? The policies and practices of value added tax on ebooks in Europe

@article{Colbjrnsen2015WhatIT,
  title={What is the VAT? The policies and practices of value added tax on ebooks in Europe},
  author={Terje Colbj{\o}rnsen},
  journal={International Journal of Cultural Policy},
  year={2015},
  volume={21},
  pages={326 - 343}
}
This article addresses reduction of or exemption from value added tax (VAT) as a cultural- and media policy instrument and analyses the VAT policies on ebooks within the European Economic Area. Examining an area of media and policy studies that is largely overlooked, the article is partly an empirical analysis of VAT policies and partly a discussion paper raising issues applicable to other media sectors and of political and societal relevance. Section 1 of the article conceptualises VAT… 
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