Convergence, concurrence, harmonisation – une analyse comparative de la fiscalité Be-Ne-Lux (1945-1992)
The paper aims to investigate the concept, context and socio-economic consequences of fiscal competition and fiscal justice, with a focus on the taxation of Beneux countries. The analysis is carried out at the intersection of several historical fields – national, regional, European and international –, and in a interdisciplinary approach. The research is based on a wide range of primary sources (original archives from Luxembourg, Belgium, the Netherlands, France, Germany and international organisations), by taking into account of a variety of institutions, players and mechanisms, and through t... Mehr ...
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Dokumenttyp: | conference paper not in proceedings |
Erscheinungsdatum: | 2019 |
Schlagwörter: | Fiscal competition / Taxation / Social justice / Regulation / Luxembourg / Be-Ne-Lux countries / Business & economic sciences / Finance / Arts & humanities / History / Macroeconomics & monetary economics / Sciences économiques & de gestion / Arts & sciences humaines / Histoire / Macroéconomie & économie monétaire |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26744741 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://orbilu.uni.lu/handle/10993/39651 |
The paper aims to investigate the concept, context and socio-economic consequences of fiscal competition and fiscal justice, with a focus on the taxation of Beneux countries. The analysis is carried out at the intersection of several historical fields – national, regional, European and international –, and in a interdisciplinary approach. The research is based on a wide range of primary sources (original archives from Luxembourg, Belgium, the Netherlands, France, Germany and international organisations), by taking into account of a variety of institutions, players and mechanisms, and through the prism of the existing literature in the field. The findings emerged of this analysis may make a valuable addition to this historiography and provide new information, nuances and interpretations in the ongoing debates. ; Fiscolux