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Subscribers are what magazines actually sell - to advertisers. Selling the actual magazine to readers is a sideline.
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Magazines sell the number of subscribers to advertisers. Advertisers pay for access to the subscribers.
Ad rates are somewhat complex but the more subscribers a publication has the more of the higher paying advertisers it can attract which means more competition for pages in the publication. End result is more revenue for the publisher.
For various reasons the same ad in a single copy purchase of a magazine isn't worth as much so the publisher not only needs the higher cover price to encourage subscriptions but also to offset publication costs.