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...

This paper assesses the EU postal sector policy of the second Barroso Commission from 2010 to 2014. The main goal of the Commission is to achieve a single European market for postal services. The paper distinguishes between the following three objectives, whose implementation should lead to the...

This paper assesses the EU postal sector policy of the second Barroso Commission from 2010 to 2014. The main goal of the Commission is to achieve a single European market for postal services. The paper distinguishes between the following three objectives, whose implementation should lead to the...

This volume, the result of the 21st Conference on Postal and Delivery Economics (Ireland, 2013), describes the continuing problem of the decline of the postal sector in the face of electronic competition and offers strategies for the survival of mail services in a digital age.

This volume, the result of the 21st Conference on Postal and Delivery Economics (Ireland, 2013), describes the continuing problem of the decline of the postal sector in the face of electronic competition and offers strategies for the survival of mail services in a digital age.