Taxation in the BE-NE-Lux countries – a comparative analysis

The aim of this paper is to perform a comparative historical analysis of the development and specific characteristics of taxation in Luxembourg, as developed in a multidimensional context – national (Luxembourg), regional (relations with traditional partners – Belgium and the Netherlands but also Germany and France), European (ECSC, EEC and EU) and international (OECD, GATT/WTO) – in the second half of the 20th century. The two aspects of taxation will be addressed: direct taxation (a prerogative of states) and indirect taxation (subject to international regulation). The time frame stretches f... Mehr ...

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Verfasser: Danescu, Elena
Dokumenttyp: conference paper not in proceedings
Erscheinungsdatum: 2019
Schlagwörter: Taxation / Luxembourg / Belgium / The Netherlands / Fiscal Competition / European Union / ECSC / EEC / OECD / GATT / International Regulation / Maastricht Treaty / Arts & humanities / Law / criminology & political science / Political science / public administration & international relations / History / Business & economic sciences / Finance / General economics & history of economic thought / International economics / Macroeconomics & monetary economics / Arts & sciences humaines / Droit / criminologie & sciences politiques / Sciences politiques / administration publique & relations internationales / Histoire / Sciences économiques & de gestion / Economie générale & histoire de la pensée économique / Economie internationale / Macroéconomie & économie monétaire
Sprache: Englisch
Permalink: https://search.fid-benelux.de/Record/base-27521904
Datenquelle: BASE; Originalkatalog
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Link(s) : https://orbilu.uni.lu/handle/10993/43446

The aim of this paper is to perform a comparative historical analysis of the development and specific characteristics of taxation in Luxembourg, as developed in a multidimensional context – national (Luxembourg), regional (relations with traditional partners – Belgium and the Netherlands but also Germany and France), European (ECSC, EEC and EU) and international (OECD, GATT/WTO) – in the second half of the 20th century. The two aspects of taxation will be addressed: direct taxation (a prerogative of states) and indirect taxation (subject to international regulation). The time frame stretches from the end of the war (1944) to the Maastricht Treaty (1992).