Projekt

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To secure sufficient tax revenues in the context of free capital movements is an important European challenge. The team of business and economic historians aims to analyse the historical dynamic of the conflict of interest between nation states and multi-national-enterprises (MNE) in its complexity. Their methodological strategy is to analyse the problem of corporate taxation and its possible avoidance by breaking the topic down into case studies. The case studies are on the corporate history of four, influential European MNEs: ARBED, BP, Skoda-Works, and Unilever. The research strategy includes archival research, oral history and the comparative analysis of the relationships between the selected MNE and states, with five, major exogenous ruptures serving as an axis of comparison: World War I, 1930s Great Depression, World War II, the erection of the Iron Curtain and its fall. The project's results will provide policy-makers with a unique insight into the long-term history of conflict and cooperation between MNE and nation states on the issue of corporate taxation. Policy-makers will be informed on the effectiveness of different measures and policies designed to balance the conflict of interest.

• Prof. Dr. Jan-Otmar Hesse

  Universität Bayreuth
  Kulturwissenschaftliche Fakultät
  Lehrstuhl für Wirtschafts- und Sozialgeschichte
  Bayreuth
  

• Prof. Dr. Neil Forbes

  Coventry University
  Faculty of Arts and Humanities
  Deans Office
  Coventry
  Grossbritannien
  

• Dr. Antonie Dolezalova, D. Phil

  Charles University
  Faculty of Social Sciences
  Institute of Economic Studies
  Prague
  Tschechische Republik
  

• Prof. Dr. Ben Wubs

  Erasmus Universiteit Rotterdam
  ESHCC
  History Department
  Rotterdam
  Niederlande