Taxation; Luxembourg; Belgium; The Netherlands; Fiscal Competition; European Union; ECSC; EEC; OECD; GATT; International Regulation; Maastricht Treaty
Abstract :
[en] 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).
Research center :
Universidad Carlos III de Madrid - Luxembourg Centre for Contemporary and Digital History (C2DH) > Contemporary European History (EHI)
Disciplines :
Arts & humanities: Multidisciplinary, general & others Political science, public administration & international relations History Finance General economics & history of economic thought International economics Macroeconomics & monetary economics
Author, co-author :
DANESCU, Elena ; University of Luxembourg > Luxembourg Center for Contemporary and Digital History (C2DH)
External co-authors :
no
Language :
English
Title :
Taxation in the BE-NE-Lux countries – a comparative analysis
Publication date :
20 June 2019
Event name :
26th International Conference of Europeanists - "Sovereignties in Contention: Nations, Regions and Citizens in Europe"
Event organizer :
Council for European Studies Universidad Carlos III de Madrid
26th International Conference of Europeanists (JUne 2019) - "Sovereignties in Contention: Nations, Regions and Citizens in Europe"
Sovereignty is at the crux of current developments in Europe and at the center of political debate - of which the 2016 referendum on Brexit is just one example. The claim to regain national sovereignty vis-a-vis EU policy-making is common to populist movements throughout Europe today, and it currently dominates the rhetoric of the national governments of Hungary and Poland as well. Anxieties about sovereignty are also key to understanding the demands put forward by regional entities such as Scotland, Catalonia, and Lombardy.
These fights for new forms of sovereignty – or the restoration of old ones – are surprising, even bewildering, to those who imagined that the process of European integration would render the concept of sovereignty obsolete. Yet recent developments clearly show that sovereignty again has become a crucial concept in political, social and cultural fields. It is increasingly invoked not only by regions, nations, and Europe itself, but also by minority populations, marginalized groups, and even individuals as the reason justifying their claims of self-governance, emancipation, or political empowerment.
Recent developments and the material challenges that complicate them – globalization, the digital revolution, mobility – call upon us to reflect on the motives, polities, concepts, and rhetorics of sovereignty more profoundly and, given the complexity of the challenges, to seek fresh approaches that transcend disciplinary boundaries. “Sovereignties in Contention in Europe: Nations, Regions and Citizens” aims to provide an opportunity to bridge the gap between different models for the study of sovereignty: from a governmental and institutional perspective to looking at bottom-up processes, from socio-economic and legal aspects to questions of identity, nationhood, and historical memory.
