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Autor:innen: 
Erscheinungsjahr: 
2002
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 490
Verlag: 
Institute for the Study of Labor (IZA), Bonn
Zusammenfassung: 
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.
Schlagwörter: 
Social security and taxation of mobile labour
Employment Principle
Delayed Integration
Origin Principle
free movement
JEL: 
J61
H70
H21
Dokumentart: 
Working Paper

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