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 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.