Reference : Regional heterogeneity and individual characteristics in the development of a Europea...

	Document type :	Scientific congresses, symposiums and conference proceedings : Paper published in a book
	Discipline(s) :	Law, criminology & political science : Political science, public administration & international relations Arts & humanities : History Arts & humanities : Multidisciplinary, general & others Business & economic sciences : General economics & history of economic thought Business & economic sciences : International economics
	Focus Areas :	Finance
	To cite this reference:	http://hdl.handle.net/10993/52089

Title :	Regional heterogeneity and individual characteristics in the development of a European tax policy: historical insights from Luxembourg
Language :	English
Author, co-author :	Danescu, Elena [University of Luxembourg > Luxembourg Centre for Contemporary and Digital History (C2DH) > Contemporary European History >]
Publication date :	Mar-2023
Main document title :	Fostering recovery through metaverse business modelling - An interdisciplinary analysis of the new paradigm shift
Author, co-author :	Danescu, Elena
Editor :	Dima, Alina Mihaela
Publisher :	Springer International Publishing
Collection and collection volume :	Business and Economics Book Series
Peer reviewed :	Yes
Audience :	International
City :	Basel Swiss
Event name :	Fostering recovery through metaverse business modelling - The 5th International Conference on Economics and Social Sciences
Event date :	From 16-06-2022 to 17-06-2022
Event organizer :	The Bucharest University of Economic Studies
	Higher Education and Research in Management of European Universities (HERMES) Network
	Romanian Academy
	Sapienza University, Rome (Italy)
	EM Strasbourg Business School, Strasbourg (France)
	University of Luxembourg
Event place (city) :	Bucharest
Event country :	Romania
Keywords :	[en] Luxembourg ; European Integration History ; Tax policy ; Fiscal competition ; Luxembourg international financial centre ; Pierre Werner ; Economic and Monetary Union ; National sovereignity
Abstract :	[en] Luxembourg is currently one of the most politically stable, consensus-oriented, and prosperous countries in the world, characterised by am advanced social market economy, and a level of material wellbeing above the EU average. Its strong fiscal position is well illustrated by a longstanding AAA credit rating, a significant accumulation of government financial assets, and a distinct fiscal approach. In this light, this paper aims to investigate the specific features of the tax system in Luxembourg from a multidisciplinary perspective by analysing historical sources and exploring the development of these particularities over time, their impact on the socioeconomic context and their repercussions for the European integration process, especially in the design and completion of Economic and Monetary Union (EMU).
Research centres :	Luxembourg Centre for Contemporary and Digital History (C2DH) > Contemporary European History (EHI)
Funders :	The Bucharest University of Economic Studies ; Higher Education and Research in Management of European Universities (HERMES) Network
Name of the research project :	Fiscal competition in the Be-Ne-Lux States (Fiscolux)
Target :	Researchers
Permalink :	http://hdl.handle.net/10993/52089
Other URL :	https://www.c2dh.uni.lu/projects/fiscal-competition-benelux-states

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	Fulltext file(s): File Commentary Version Size Access Limited access Paper Tax Policy Elena Danescu.pdf PaperTaxPolicy_ElenaDanescu Publisher postprint 31.22 kB Request a copy

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