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Title:Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement PDF Logo
Authors:Richter, Wolfram F.
Issue Date:2002
Series/Report no.:IZA Discussion paper series 490
Abstract:In Europe, the competence for social security and the right to levy income tax lie with the country of employment in cross-border matters. This has two disadvantages. First, the Employment Principle distorts active persons' choice of place of work. Second, the employment-based regulation of state competencies cannot be applied to non-active persons. The Treaty of Maastricht, however, confers the right of free movement to all citizens of the Union. Against this background, this paper pleads for a reform in European policy coordination. The Employment Principle should be replaced with the Principle of Delayed Integration where cross-border matters are concerned.
Subjects:Social security and taxation of mobile labour
Employment Principle
Delayed Integration
Origin Principle
free movement
JEL:J61
H70
H21
Document Type:Working Paper
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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