Arbeitspapier
Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: IZA Discussion Papers ; No. 490
- Klassifikation
-
Wirtschaft
Geographic Labor Mobility; Immigrant Workers
State and Local Government; Intergovernmental Relations: General
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
Social security and taxation of mobile labour
Employment Principle
Delayed Integration
Origin Principle
free movement
Internationale Arbeitsmobilität
Sozialversicherungsbeitrag
Einkommensteuer
EU-Steuerrecht
Freizügigkeit
Ursprungslandprinzip
EU-Staaten
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Richter, Wolfram F.
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for the Study of Labor (IZA)
- (wo)
-
Bonn
- (wann)
-
2002
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Richter, Wolfram F.
- Institute for the Study of Labor (IZA)
Entstanden
- 2002
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