Bør den indirekte pressestøtten gis som momsfritak eller skattefradrag?

Abstract

Abstract In many countries, newspapers receive indirect financial support through VAT exemption schemes. Recently, however, a tax credit scheme based on editorial costs has been suggested as an alternative. Tax credit schemes are widely used in OECD countries to promote R&D investments, but so far have not been used to promote journalism, which is another form of knowledge production. We discuss the economic justification for media support and how the two forms of indirect media support influence the industry. Economic theory suggests that a tax credit would increase editorial quality, while VAT exemption would be more efficient in promoting media diversity.

Keywords

• Media support
• VAT exemption
• Tax credit
• Mediasupport
• VATexemption
• Taxcredit