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...

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...