Multinationals and the making of tax policy

Dutch business-government relationships and reconstruction planning, 1940–1945

Dados Bibliográficos

ID8418627
AutoresLexy Remy (0009-0009-1796-2277, Erasmus University Rotterdam, autor correspondente)
Ano2026
Páginas1-21
Data de publicação2026-03-03
Open AccessSim
TipoARTICLE
PeriódicoBusiness History (JOURNAL)
Identificadores do periódicoISSN: 0007-6791 • E-ISSN: 1743-7938
EditoraInforma UK Limited (PUBLISHER • GB)
DOI10.1080/00076791.2026.2630685
OpenAlexW7133936333
IdiomaEN
Referências citadas29

This study examines the role of Multinational Enterprise (MNE) in business-government relationships and policymaking, by focusing on tax policy in the context of post-World War II reconstruction planning. This article explores two case studies, both of which were Dutch-focused reconstruction policy planning groups, in which business and government representatives cooperated closely. These groups arose in London and New York during the war as the Netherlands was occupied by Nazi forces, leading to the exile–and subsequent mutual dependency - of politicians and business leaders. MNE executives obtained a central role in these networks abroad. Documentation of these cooperative organisations can be found in Dutch public archives. This study aims to contribute to historical understanding of the different interactions and evolving structures of business-government relations, and how MNEs developed into political actors

Business history · Making-of · Multinational corporation · Policy making · Corporate Taxation and Avoidance · European history and politics · Historical Economic and Social Studies

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