Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/76090 
Year of Publication: 
2001
Series/Report no.: 
CESifo Working Paper No. 624
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
Delayed Integration is a rule for assigning mobile individuals to jurisdictions for the purpose of taxation, social security, and social assistance. It is a compromise between the Origin Principle and the Employment Principle. Individuals are assigned to the jurisdiction to which they move only after a coordinated period of transition. The paper discusses the merits and shortcomings of such an assignment rule.
Document Type: 
Working Paper
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