Study about copyright levies produced by the Dutch Institute for Information Law (IVIR). The study examines existing levy systems in the European Union and gives an overview of existing and emerging DRM-based content distribution models and formats. The researchers examine the key notions of 'private copying' and 'fair compensation', as applied in the Directive, and conclude with a series of strong arguments against a levy (tax) on computers or hard disks.

DRM and the future of levies (03.2003)
http://www.ivir.nl/publications/other/DRM%20Levies%20Final%20Report.pd...