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It's the other way around: to avoid local taxes on things like fuel, medicine, food, ...
VAT rates differ between countries, as do the very long lists of exemptions and reductions.
If you remove the Luxemburg, Andorra, and a couple of smaller countries, VAT rates are relatively consistent. Indeed, if you live within 20km from the border, it's worth buying some stuff across the border, and for some trips to plan a fuel stop on the right side of the border.
But if you need to drive 100 km, you won't recover the cost of the road if you don't do some specific purchases.
Note also, that at least in theory, you're not free to travel with unlimited cigarettes and alcohol (where tax rates difference can be crazy) so again, if you pass by Luxemburg or Andorra, you can't legally speaking buy 100 packs of cigarettes, (but would still save 30 to 50 € on a 10 packs carton)
From Switzerland shopping in Germany is pretty worth it. Their VAT which you can claim back on export is 19% ours is 8.1% and on top of that their prices are generally cheaper. It's a real thorn in the side of Swiss retailers. They successfully lobbied to have the VAT free value lowered, starting this year it's 150 CHF instead of 300 CHF.