| Autor: |
CANDELA, GUIDO, CASTELLANI, MASSIMILIANO, PATTITONI, PIERPAOLO |
| Přispěvatelé: |
Candela, Guido, Castellani, Massimiliano, Pattitoni, Pierpaolo |
| Jazyk: |
italština |
| Rok vydání: |
2016 |
| Předmět: |
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| Popis: |
Taking advantage of the normative incoherence between the Italian VAT (IVA) regime that allows the galleries not to declare the VAT and the ARR regime that requires the galleries to calculate the ARR (DDS) on the price net of VAT, our work obtains private information on the mark-up of Italian art galleries. The determinants of mark-up, divided into gallery and artist specific determinants, reveal the main market strategies used by Italian galleries in the period considered. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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