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http://hdl.handle.net/10419/21450
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| Title: | | Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement  |
| 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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| dp490.pdf | | 316.67 kB | Adobe PDF |
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