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Original Articles

Market structure and ad valorem taxes: cross-country evidence from the magazine industry

Pages 477-481 | Published online: 16 Aug 2006
 

Abstract

Using data describing the magazine industries of 23 countries it is shown that specific ad valorem taxes on magazines reduce the number of magazines published in a country. This result is consistent with previously developed theories about the impact of ad valorem taxes on market structure. However, limitations on magazine ownership seem to have little impact on the number of magazines published, perhaps indicating that reduced limitations on cross-media ownership may not have the deleterious effects many predict.

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