In most member states of the European Union (EU), universal postal services provided by the incumbent operator are exempt from value added taxes (VAT) on the grounds that they are the “public postal service.” Other postal service providers have to charge VAT at the standard rate. The paper...

This study examines the impact on women of funding social programs through the tax system. It does so using the framework of tax expenditure analysis, which allows one to view any departure from the normative tax system (i.e., those basic rules, such as the tax rate and the tax unit, that...

This paper explores the characteristics and inter-relationships of tax systems in the OECD countries over the period 2014-2020, i.e., from a relatively consolidated economic period until the end of the first year of the COVID-19 pandemic. A predictable tax system is essential for the proper...