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Los vendedores deben declarar el total de sus ventas brutas del periodo a declarar en su declaración del impuesto sobre las ventas y el uso. Si las ventas brutas del vendedor incluyen importes que recibió por ventas para la reventa, el vendedor debe deducir estos importes en el renglón designado para las ventas a otros comerciantes para fines de reventa. Si el vendedor no toma la deducción, pagará más impuesto de lo que debe.


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The RePEc plagiarism page La fijación de precios de reventa únicos por los editores de libros
Alejandro I. Castañeda Sabido
, 
Oscar Martínez Quintero
 and 
Daniel Ruiz Pérez

Additional contact information 
Alejandro I. Castañeda Sabido: El Colegio de México
Oscar Martínez Quintero: Comisión Reguladora de Energía
El Trimestre Económico
, 2019, vol. 86 (1), issue 341, 5-27
Abstract:
Background: This paper studies the behavior of book prices resulting from the approval of the Law for Promotion of Reading and the Book. The law became official in July 2008. Methodology: We surveyed the literature related with the topic and analyzed the statistical evidence before and after the law came into effect. Results: The evidence is consistent with the commitment theory. The regime of resale price maintenance imposed by law allowed the upstream monopolist (editor) to extend its monopoly power to the downstream market. Conclusions: We conclude that the law changed the price fixation process in the sale of books by increasing the inflation on books at a higher rate in comparison with the inflation that would have been observed in the absence of the law. // Antecedentes: este trabajo analiza el impacto sobre el comportamiento de precios de libros debido a la aprobación de la Ley de Fomento para la Lectura y el Libro, publicada en el Diario Oficial de la Federación en julio de 2008. Metodología: se revisa la literatura académica relacionada con el tema y se analiza la evidencia estadística sobre el comportamiento de los precios antes y después de la aprobación de la ley. Resultados: la evidencia es compatible con la teoría del compromiso, que plantea que el productor aguas arriba (editores) mantiene su poder monopólico en el mercado aguas abajo (venta final) a través de una ley que obliga al mantenimiento de precios de reventa. Conclusiones: se concluye que la ley cambió la dinámica de fijación de precios aumentando la inflación en libros, por encima de lo que hubiera ocurrido en ausencia de su aprobación.
Keywords:
 Estructura de mercado; monopolio; precios de reventa; industria editorial; política pública (search for similar items in EconPapers)

JEL-codes:
 C22 D4 L42 L78 (search for similar items in EconPapers)

Date:
 2019

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DOI:
 10.20430/ete.v86i341.835Access Statistics for this articleEl Trimestre Económico is currently edited by 
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