Communication publiée dans un ouvrage (Colloques, congrès, conférences scientifiques et actes)
Regional heterogeneity and individual characteristics in the development of a European tax policy: historical insights from Luxembourg
DANESCU, Elena
2023 • In Dima, Alina Mihaela; DANESCU, Elena (Eds.) Fostering recovery through metaverse business modelling - An interdisciplinary analysis of the new paradigm shift
Luxembourg; European Integration History; Tax policy; Fiscal competition; Luxembourg international financial centre; Pierre Werner; Economic and Monetary Union; National sovereignity
Résumé :
[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).
Centre de recherche :
- Luxembourg Centre for Contemporary and Digital History (C2DH) > Contemporary European History (EHI)
Disciplines :
Sciences politiques, administration publique & relations internationales Economie internationale Economie générale & histoire de la pensée économique Arts & sciences humaines: Multidisciplinaire, généralités & autres Histoire
Auteur, co-auteur :
DANESCU, Elena ; University of Luxembourg > Luxembourg Centre for Contemporary and Digital History (C2DH) > Contemporary European History
Co-auteurs externes :
yes
Langue du document :
Anglais
Titre :
Regional heterogeneity and individual characteristics in the development of a European tax policy: historical insights from Luxembourg
Date de publication/diffusion :
mars 2023
Nom de la manifestation :
Fostering recovery through metaverse business modelling - The 5th International Conference on Economics and Social Sciences
Organisateur de la manifestation :
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
Lieu de la manifestation :
Bucharest, Roumanie
Date de la manifestation :
From 16-06-2022 to 17-06-2022
Manifestation à portée :
International
Titre de l'ouvrage principal :
Fostering recovery through metaverse business modelling - An interdisciplinary analysis of the new paradigm shift
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