The standard theory in tax competition as one part of the broader field of fiscal competition uses an comparative approach by drawing parallels between privat and institutional competition. The paper argues that this approach ignores certain limits of institutional competition like transaction...

According to the latest OECD-publication on tax competition, harmfulness and fairness of international tax arrangements are an emerging global issue. This paper surveys the current suggestions of the OECD for a code of „fair and good“ taxation from perspective of international cooperation...

The current debate on the EURO distracts attention on the next steps of economic integration, namely the field of fiscal integration and tax competition in Europe. This paper puts a focus on some perspectives of this like theoretical welfare implications, the question of fairness and harmfulness...

The current transition system of the European VAT calls for further development. Less considerations of efficiency but of revenue shifts will be arguments for a new system. Paying attention to cross-border shopping and other trade divertions this paper disusses several theoretical findings and...

A survey of reasons for harmonisation of indirect taxes accross Europe will be done with short reference to the major topic of tax competition. The discussion can be divided into two major fields of harmonisation: several indirect commodity taxes and the VAT, on which will be the focus of this...