Su -
I suggest you contact Toby Bainton at SCONUL - he is involved
with most of these things.
Do you have the Nov 2001 issue of Serials? That has an article on
the whole topic of VAT on e-journals, mentioning the work of the
Frankfurt group.
I did hear one commentator suggest that it was rather more likely
that the VAT rate would be levelled up rather than levelled down,
i.e. that the current zero rate on print would be lost in the long-run.
Frank Norman National Institute for Medical Research
Librarian The Ridgeway, Mill Hill
London NW7 1AA, UK
tel 020 8 913 8629 email [log in to unmask]
fax 020 8 913 8534
