This project involves the construction and analysis of a panel data set of indirect taxes for EU member countries. Rates of VAT, and excise taxes on wine, beer, spirits, petrol, and cigarettes for EU member countries over the period 1978-1998 have been collected and constructed from the EU’s Excise Duty Tables and Inventory of Taxes. The data will be analysed to look for evidence of convergence in rates of tax on particular commodities, and whether the convergence accelerated following the completion of the single market in January 1993. The data set can also be used to look at the issue of whether tax competition (i.e. the "race to the bottom") between particular pairs of countries who share a border has intensified since the inception of the single market.