Lynne Brindley, chief executive of the British Library, warned a committee of MPs, internet-based publishing of research was being discouraged by the tax.
She told the science and technology committee: ‘Our concern is that it is inhibiting a faster move towards digital publication.’
The Guardian reported that many British universities aren’t even able to reclaim the VAT they pay for access to online journals, because they don’t have the necessary commercial status.
The comments came as part of a discussion on ‘open access publishing’, a system which enables free-to-view articles, but which is paid for by authors.
Does Darwin's theory apply to taxation? Colin ponders...
The UK tax gap fell in 2014-15 to its lowest-ever level of 6.5%, revealed official statistics published today
Changes to the tax system is urged to support the growth of entrepreneurs, found a report from the Grant Thornton UK, the Institute of Directors, and the Prelude Group
The EC has been instructed to draft a European Union (EU) directive authorising an EU financial transaction tax, which would apply to ten of the EU’s 28 member states