Media market in Europe and North America

fuel, offset, agricultural services, alcoholic beverages, alcoholic drinks, amusement parks, beer, beverages, bicycle, books, capital goods, catering, catering, cinema, cinemas, clothing, clothing and footwear, coal, consumer products, drink, drinks, electricity, entertainment, food and drink, footwear, fruit, fruit, fruit juice, hospitals, hotel, hotels, ingredients, lotteries, luggage, luxury, mineral water, newspapers, non alcoholic drinks, non-alcoholic drinks, periodicals, postal services, restaurant, restaurant, shoes, ski, soft drink, travel agents, veterinary services, wholesale, wine,

directorate general for research working paper the social consequences of changes in vat economic affairs series econ 103 en 5 1998 this publication is available original fr and de publisher european parliament l 2929 luxembourg authors nei netherlands institute editor ben patterson division tel 00352 4300 24114 fax 27721 e mail gpatterson internet europarl eu int opinions expressed are those do not necessarily reflect position reproduction translation non commercial purposes authorised provided source acknowledged given prior notice sent a copy manuscript completed may 05 99 final report on behalf department market strategy industry analysis rotterdam april pe 167 535 contents page executive summary 1 introduction concepts 2 case study 4 regressivity