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Richter, Wolfram F.
Year of Publication: 
Series/Report no.: 
CESifo Working Paper 624
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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