Distortions under the value-added tax (VAT) arise mainly from the exemption of specific services and sectors. This paper develops an analytical model that is applicable to any sector characterized by asymmetric VAT exemptions of services and activities or differentiated tax rates. We analyze the...

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...

"Service public: Weniger Staat - mehr privat" - so lautet der Titel der neusten Publikation des liechtensteinischen Think Tanks "Zukunft.li". Swiss Economics hat die wissenschaftlichen Grundlagen für diese Publikation erarbeitet. Sie liefert in einem ersten Teil die theoretsichen Grundlagen zu...