‘Buy a bottle of beer or a soft drink in a supermarket, and you will pay value-added tax at 21%; buy the same thing in a bar, and you pay 10%. That is why Spain has more bars per person than any other European country (which fans would say is part of what makes it such a civilised place),’ (‘Making it in Burgos and Seville,’ article in The Economist Special Report Spain, July 28th 2018, p8).