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).
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