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...