Fiscal competition in the Benelux states

The aim of the project 'Competition, convergence, harmonisation – a comparative analysis of taxation in Benelux states (1945-1992)' is to perform a comparative historical analysis of the development and specific characteristics of taxation in Luxembourg 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). Research will involve exploring and comparing a wide range of primary archival sources examining a variety of institutions, players and mechanisms and setting these findings against existing literature in the field. The timeframe stretches from the end of the war (1944) to the Maastricht Treaty (1992).