Reference : Convergence, concurrence, harmonisation – une analyse comparative de la fiscalité Be-...
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Convergence, concurrence, harmonisation – une analyse comparative de la fiscalité Be-Ne-Lux (1945-1992)
Danescu, Elena mailto [University of Luxembourg > Luxembourg Center for Contemporary and Digital History (C2DH) > >]
"Regards croisés sur la justice fiscale (Xe-XXIe siècle). Égalité ou statuts particuliers ?"
From 4-04-2019 to 5-04-2019
Centre National de Recherche Scientifique (CNRS) France, Université de Picardie Jules Verne, Centre Unviersitaire de Recherches sur l'Action publique et la Politique (CURAPP) - Epistémologie & Sciences sociales
[en] Fiscal competition ; Taxation ; Social justice ; Regulation ; Luxembourg ; Be-Ne-Lux countries
[en] 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.
Luxembourg Center for Contemporary and Digital History
University of Luxembourg - UL
Researchers ; Professionals ; Students

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