Daten zum Projekt

Historical Tensions between International Business and National Taxation: A Challenge for Europe Today

Zur Projekt-Website

Initiative: Herausforderungen für Europa
Bewilligung: 01.07.2021
Laufzeit: 4 Jahre


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

  • Prof. Dr. Neil Forbes

    Coventry University
    Faculty of Arts and Humanities
    Deans Office

  • Dr. Antonie Dolezalova, D. Phil

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

  • Prof. Dr. Ben Wubs

    Erasmus Universiteit Rotterdam
    History Department