| Cross-border regions as forerunners in EU integration - An institutional perspective on structural change Kalmar University Copenhagen Business School (CBS) Abstract: This paper is based on experiences from the Øresund Region, compared with other significant transnational regions in Europe. The purpose is to increase our understanding of how institutionalisation – the process of braking up old institutional structures and replace them with new, more efficient structures – take place in the context of cross-border regions. The comparative study of integration processes revealed that specific ideas of a region over time can form strong cognitive institutions (Scott, 1995) that in turn can be an influencive force, driving harmonization of regulative institution (i.e. tax systems) between the subregions coming from different national contexts. Subsequently, also normative institutions (i.e. values and norms) can change over time. Regionalization can be seen as a process of institutionalization – a mix of stability and change. Changing “old” institutions (i.e. in the harmonization of Europe) can be hard and takes time. We have reason, however to believe that regionalization across national borders tend to put especially strong pressure on country specific institutions (i.e. tax regulations) making them change faster. As people starts to use the whole cross-border region for their activities differences in institutional structures between countries tend to function as barriers, and the pressure to remove them therefore increases. Based on some recent studies this paper will follow up and discus how cross-border regions can lead the integration of the new Europe. 
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