We show that tax competition in the EU is shaped by four interrelated institutional mechanisms: 1) Market integration, by reducing the transaction costs of cross-border tax arbitrage in the Single Market, 2) enlargement, by increasing the number and heterogeneity of states involved in intra-EU...

The paper analyses the course of Dutch financial policy since the demise of Keynesian full employment. How did the public expenditure ratio, the tax burden, and the deficit develop in the last twenty-five years? Why did the government lose control over public spending in the period between 1977...