Fiscalidad indirecta del libro en Europa: implicaciones y políticas
DOI:
https://doi.org/10.3145/epi.2019.ene.11Palabras clave:
Libro, Industria editorial, Fiscalidad, Impuesto sobre el valor añadido, IVA, Precio fijo del libro, Discriminación fiscal, Digitalización, Europa, España.Resumen
El objetivo de este estudio es determinar el papel de la tributación indirecta en la industria editorial española. En el trabajo se realiza: a) una comparación del tratamiento fiscal del libro en España frente a los países europeos de su entorno, b) una evaluación de las opciones de exención o reducción del impuesto sobre el valor añadido (IVA) aplicado a los libros y c) un análisis de la política de precio fijo del libro en Europa. Las conclusiones del trabajo apuntan, en primer lugar, a la necesidad de armonizar el IVA en el espacio de la UE; en segundo lugar, a reducir la discriminación fiscal entre formatos; y en tercer lugar, a subrayar que la tributación indirecta podría convertirse, si no lo es ya, en un freno al desarrollo de la digitalización de la industria editorial española.
Referencias
Ahearne, Jeremy (2009). “Cultural policy explicit and implicit: A distinction and some uses”. International journal of cultural policy, v. 15, n. 2, pp. 141-153. https://doi.org/10.1080/10286630902746245
Álamo-Cerrillo, Raquel; Lagos-Rodríguez, María-Gabriela (2016). “Tax implications of selling electronic books in the European Union”. Journal of theoretical and applied electronic commerce research, v. 11, n. 2, pp. 28-40. https://doi.org/10.4067/S0718-18762016000200004
Alino, Nelson U.; Schneider, Gary P. (2012). “Consumption taxes on digital products in the European Union”. Journal of legal, ethical and regulatory issues, v. 15, n. 2, pp. 1-8. https://www.abacademies.org/articles/jlerivol15no22012.pdf
Allen-Robertson, James (2013). Digital culture industry: a history of digital distribution. UK: Palgrave Macmillan. ISBN: 978 1 137 03347 5
Appelman, Marja (2003). “Fixed book price”. In: Towse, R. A handbook of cultural economics. Cheltenham, UK: Edward Elgar Publishing Limited, pp. 237-242. https://core.ac.uk/download/pdf/18507444.pdf
Barraud, Boris (2013). “Le régime fiscal du livre numérique”. Legicom, v. 3, pp. 61-71. https://www.cairn.info/revue-legicom-2013-3-p-61.htm
Benhamou, Françoise (2015). “Fair use and fair competition for digitized cultural goods: The case of ebooks”. Journal of cultural economics, v. 39, n. 2, pp. 123-131. https://doi.org/10.1007/s10824-015-9241-x
Borowiecki, Karol; Navarrete, Trilce (2018). “Fiscal and economic aspects of book consumption in the European Union”. Journal of cultural economics, v. 42, n. 2, pp. 309-339. https://doi.org/10.1007/s10824-017-9307-z
Boyle, James (2008). The public domain: enclosing the commons of the mind. New Haven, CT: Yale University Press. ISBN: 978 0 300 13740 8
http://thepublicdomain.org/thepublicdomain1.pdf
Canoy, Marcel; Van-Ours, Jan; Van-der-Ploeg, Frederick (2006). “The economics of books”. Handbook of the economics of art and culture, v. 1, pp. 721-761. https://doi.org/10.1016/S1574-0676(06)01021-0
Carreiro, Erin (2010). “Electronic books: How digital devices and supplementary new technologies are changing the face of the publishing industry”. Publishing research quarterly, v. 26, pp. 219-235. https://doi.org/10.1007/s12109-010-9178-z
Colbjørnsen, Terje (2015). “What is the VAT? The policies and practices of value added tax on ebooks in Europe”. International journal of cultural policy, v. 21, n. 3, pp. 326-343. https://dx.doi.org/10.1080/10286632.2014.904298
Conner, Kathleen; Rumelt, Richard (1991). Software piracy: an analysis of protection strategies. Management science, v. 37, n. 2, pp. 125‐139. https://doi.org/10.1287/mnsc.37.2.125
Cordón-García, José-Antonio; Gómez-Díaz, Raquel; Alonso-Arévalo, Julio (2011). “Libros electrónicos: oferta comercial y redes”. El profesional de la información, v. 20, n. 2, pp. 149-158. https://doi.org/10.3145/epi.2011.mar.04
Czerwinski, Steve; Fromm, Richard; Hodes, Todd (2007). Digital music distribution and audio watermarking. Berkeley: Computer Science Division, University of California. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.50.1330&rep=rep1&type=pdf
Dent, Valeda (2007). “Local economic development in Uganda and the connection to rural community libraries and literacy”. New library world, v. 108, n. 5-6, pp. 203-217. https://doi.org/10.1108/03074800710748777
Donoughue, Peter (2010). “Beyond the fear of cannibalisation will the book publishing industry survive the digital revolution?”. Logos, v. 21, n. 3, pp. 167-178. https://doi.org/10.1163/095796511X560060
European Commission (2018). VAT rates applied in the member states of the European Union. European Commission. http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/how_vat_works/rates/vat_rates_en.pdf
Gesko, Martin (2013). “Factors influencing the microeconomic and fiscal effects of the reduced VAT on books”. In: European financial systems 2013. Proceedings of the 10th international scientific conference. Brno: Masaryk University, pp. 99-106. ISBN: 978 80 210 6294 8 http://is.muni.cz/do/econ/soubory/konference/efs/Sbornik_2013.pdf
Guillon, Olivia; Thierry, Clémence (2013). “Is ebook pricing structured to mirror paper book prices? The cases of France and the USA in 2011”. Canadian journal of information and library science, v. 37, n. 3, pp. 207-224. https://doi.org/10.1353/ils.2013.0017
Hesmondhalgh, David (2007). The cultural industries. London: Sage. ISBN: 978 1 412908085
Hibbert, Bill (1999). “Publishing and the media industries in the digital age”. Journal of policy, regulation and strategy for telecommunications, information and media, v. 1, n. 5, pp. 393-403. https://doi.org/10.1108/14636699910801151
Hughes‐Hassell, Sandra; Rodge, Pradnya (2007). “The leisure reading habits of urban adolescents”. Journal of adolescent y adult literacy, v. 51, n. 1, pp. 22-33. https://doi.org/10.1598/JAAL.51.1.3
Jain, Sanjay (2008). “Digital piracy: a competitive analysis”. Marketing science, v. 27, n. 4, pp. 610-626. http://doi.org/10.1287/mksc.1070.0313
Jiang, Zhengrui; Sarkar, Sumit (2003). “Free software offer and software diffusion: The monopolist case”. In: Procs of the 24th Intl conf on information systems. Seattle, WA. https://works.bepress.com/zhengrui-jiang/4
Krashen, Stephen; Lee, Syying; McQuillan, Jeff (2012). “Is the library important? Multivariate studies at the national and international level”. Journal of language and literacy education, v. 8, n. 1, pp. 26-38. http://jolle.coe.uga.edu/wp-content/uploads/2012/06/Is-the-Library-Important.pdf
Lichtenberg, James (2011). “In from the edge: The progressive evolution of publishing in the age of digital abundance”. Publishing research quarterly, v. 27, n. 2, pp. 101-112. https://doi.org/10.1007/s12109-011-9212-9
Lijphart, Arend (1971). Comparative politics and the comparative method. American political science review, v. 65, n. 3, pp. 682-693. https://doi.org/10.2307/1955513
Løyland, Knut; Ringstad, Vidar (2012). “Fixed or free book prices: Is a hybrid system superior?”. International journal of cultural policy, v. 18, n. 2, pp. 238-254. https://doi.org/10.1080/10286632.2011.573850
Magadán-Díaz, Marta (2017). Cambio tecnológico e innovación en el sector editorial español: efectos organizativos. Oviedo: Tesis doctoral, Universidad de Oviedo.
Magadán-Díaz, Marta; Rivas-García, Jesús (2018a). “Digitization and business models in the Spanish publishing industry”. Publishing research quarterly, v. 34, n. 3, pp. 333-346. https://doi.org/10.1007/s12109-018-9593-0
Magadán-Díaz, Marta; Rivas-García, Jesús (2018b). “Variables conductoras de la industria editorial española”. El profesional de la información, v. 27, n. 6, pp. 1335-1345. https://doi.org/10.3145/epi.2018.nov.16
Martin, Bill; Tian, Xuemei (2016). Books, bytes and business: the promise of digital publishing. New York: Routledge. ISBN: 978 0 754678373
Mitchell, Richard (2003). “Nordic and European cultural policies”. In: Duelund, Peter. The Nordic cultural model. Copenhagen: Nordic Cultural Institute, pp. 437-478. ISBN: 978 87 98622550
Mol, Suzanne; Bus, Adriana (2011). “To read or not to read: A meta-analysis of print exposure from infancy to early adulthood”. Psychological bulletin, v. 137, n. 2, pp. 267-296. https://doi.org/10.1037/a0021890
Neuman, Susan; Moland, Naomi (2016). “Book deserts: The consequences of income segregation on children’s access to print”. Urban education, v. 1, pp. 1-22. https://doi.org/10.1177/0042085916654525
Perona, Mathieu; Pouyet, Jérôme (2010). Le prix unique du livre à l’heure du numérique. Paris: Éditions Rue d’Ulm. ISBN: 978 2 7288 0439 9 http://www.cepremap.fr/depot/opus/OPUS19.pdf
Poort, Joost; Van-Eijk, Nico (2017). “Digital fixation: The law and economics of a fixed e-book price. International journal of cultural policy, v. 23, n. 4, pp. 464-481. https://doi.org/10.1080/10286632.2015.1061516
Ragin, Charles (1987). The comparative method: Moving beyond qualitative and quantitative strategies. Berkeley: University of California Press. ISBN: 978 0 520280038
Ragin, Charles (2006). “Set relations in social research: Evaluating their consistency and coverage”. Political analysis, v. 14, n. 3, pp. 291-310. https://doi.org/10.1093/pan/mpj019
Respingue-Perrin, Sébastien (2013). “Too early, too fast? The regulation of the ebook market in France and its possible effects on EU libraries”. Liber quarterly, v. 23, n. 2, pp. 81-109. https://doi.org/10.18352/lq.8539
Ringstad, Vidar (2004). “On the cultural blessings of fixed book prices: facts or fiction?”. International journal of cultural policy, v. 10, n. 3, pp. 351-365. https://doi.org/10.1080/1028663042000312570
Sanz-Sanz, José-Félix; Romero-Jordán, Desiderio; Prieto-Rodríguez, Juan (2003). “¿Qué puede esperarse de una reducción de la imposición indirecta que recae sobre el consumo cultural?: un análisis a partir de las técnicas de microsimulación”. Papeles de trabajo del Instituto de Estudios Fiscales. Serie Economía, v. 14, pp. 7-27. https://dialnet.unirioja.es/servlet/articulo?codigo=650704
Smith, Dennis (1991). The rise of historical sociology. Philadelphia: Temple University Press. ISBN: 978 0 877229209
Stevenson, David; Balling, Gitte; Kann-Rasmussen, Nanna (2017). “Cultural participation in Europe: Shared problem or shared problematisation?”. International journal of cultural policy, v. 23, n. 1, pp. 89-106. https://doi.org/10.1080/10286632.2015.1043290
Terzi, Nuray (2011). “The impact of e-commerce on international trade and employment”. Procedia-social and behavioral sciences, v. 24, pp. 745-753. https://doi.org/10.1016/j.sbspro.2011.09.010
Tian, Xuemei; Martin, Bill (2010). “Digital technologies for book publishing”. Publishing research quarterly, v. 26, n. 3, pp. 151-167. https://doi.org/10.1007/s12109-010-9164-5
Towse, Ruht (2010). A textbook of cultural economics. Cambridge University Press. ISBN: 978 0 521717021
Van-der-Ploeg, Frederick (2004). “Beyond the dogma of the fixed book price agreement”. Journal of cultural economics, v. 28, n. 1, pp. 1-20. https://doi.org/10.1023/B:JCEC.0000009817.61107.f3
Van-Eijk, Nico; Poort, Joost; Rutten, Paul (2010). “Legal, economic and cultural aspects of file sharing”. Communication and strategies, v. 1, pp. 35-54. https://ssrn.com/abstract=1609847
Waldfogel, Joel (2017). “How digitization has created a golden age of music, movies, books, and television”. Journal of economic perspectives, v. 31, n. 3, pp. 195-214. https://doi.org/10.1257/jep.31.3.195
Zhang, Dan; Zhu, Pengyu; Ye, Yanmei (2016). “The effects of e-commerce on the demand for commercial real estate”. Cities, v. 51, pp. 106-120. https://doi.org/10.1016/j.cities.2015.11.012
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Condiciones de difusión de los artículos una vez son publicados
Los autores pueden publicitar sus artículos de acuerdo con estos términos:
Pasadas 2 semanas desde la publicación (tiempo necesario para que Google indexe la versión de la web de la revista), los autores pueden ofrecer en sus webs (personales o institucionales) o en cualquier repositorio de acceso abierto (OA) una copia del trabajo publicado por EPI. Deberán respetarse sin embargo, las siguientes condiciones:
- Solo deberá hacerse pública la versión editorial. Rogamos que no se publiquen preprints, postprints o pruebas de imprenta.
- Junto con esa copia ha de incluirse una mención específica de la publicación en la que ha aparecido el texto, añadiendo además un enlace clicable a la URL: http://www.profesionaldelainformacion.com
La revista Profesional de la información ofrece los artículos en acceso abierto con una licencia Creative Commons BY .