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The shifting role of value-added tax (VAT) as a media policy tool: A three-country comparison of political justifications
Jönköping University, School of Education and Communication, HLK, Media and Communication Studies. Jönköping University, Jönköping International Business School, JIBS, Media Management and Transformation Centre (MMTC).ORCID iD: 0000-0002-0301-9765
Department of Journalism and Media Studies, Oslo and Akershus University College of Applied Sciences, Norway.
School of Communication, Media and Theatre, University of Tampere, Finland.
Department of Law, School of Business, Economics and Law, Gothenburg University, Sweden.
2016 (English)In: Javnost - The Public, ISSN 1318-3222, Vol. 23, no 2, 170-187 p.Article in journal (Refereed) Published
Abstract [en]

Media policy schemes around the world are seemingly shifting character. As budgets for direct subsidies are under increasing pressure, the role of indirect tools, such as tax reductions, are growing in relative importance. This article explores the political justifications of value-added tax (VAT) as a media policy tool, and how longitudinal shifts indicate broader changes in the media systems. Based on a document analysis of newspaper VAT development in three countries with similar historical policy models—Finland, Sweden and Norway—the article identifies and describes the dynamics between four major policy positions; transparency, pluralism, harmonisation and financial austerity.

Place, publisher, year, edition, pages
2016. Vol. 23, no 2, 170-187 p.
Keyword [en]
press subsidies, value-added tax, policy shift, media policy
National Category
Media and Communications
URN: urn:nbn:se:hj:diva-30488DOI: 10.1080/13183222.2016.1162988Local ID: HLKMKVIS, IHHMMTCISOAI: diva2:936221

Special Issue: Normative Encounters in European Media Policy, Guest Edited by Hannu Nieminen

Available from: 2016-06-13 Created: 2016-06-13 Last updated: 2016-06-13Bibliographically approved

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