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...

Citizens confront multiple challenges when attempting to access public services. This article focuses on an aspect yet unaddressed by existing literature on administrative burdens: the complexity of the written language used by government agencies in Latin America. It presents an impact...

The COVID pandemic has demonstrated the weakness of neoliberalism by showing the importance of public services, workers’ need for security, and a heightened awareness of collective interdependence. Economic theory recognises the deficiencies of depending on market forces by accepting certain...

Manuel Meyer analysiert die Wirkung des deutschen Steuerrechts auf Stiftungen und zeigt anhand der nichtfiskalischen Eigenschaften von Stiftungen, welche Einrichtungen besonders förderungswürdig und welche aus staatlicher Sicht ineffizient sind. In diesem Zusammenhang führt der Autor eine...