Fiscal legislations have, more often than not, been treated as a class in themselves in so far as the principles of statutory interpretation are concerned. The differences in their intent and application, contrasted from other legislations, is such that distinct principles have been evolved on...

One of the available and yet underappreciated tools in cultural policy at the national level is the reduction of VAT rates for cultural goods and services. We document the standard and reduced VAT rates in EU-28 countries in the period from 1993 to 2013 and explore the underlying determinants....

The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications and identifies three interrelated but potentially...

The common VAT system adopted by EU member states comprises a set of various rates, which differentiate the goods and services subject to this tax. However, from a technical and management point of view, it would be preferable to adopt a single tax rate as it reduces distortions and facilitates...

Das Urteil des Bundesverfassungsgerichts zum ESM-Vertrag hat „Markierungsarbeiten“ bei der Durchsetzung des Demokratieprinzips geleistet. Konflikte zwischen Bundesverfassungsgericht und Europäischem Gerichtshof befürchtet der Autor allerdings bei der zu erwartenden Entscheidung über den...