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Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement

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Author Info
Richter, Wolfram F. () (University of Dortmund and IZA, Bonn)

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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.

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Publisher Info
Paper provided by Institute for the Study of Labor (IZA) in its series IZA Discussion Papers with number 490.

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Length: 26 pages
Date of creation: May 2002
Date of revision:
Handle: RePEc:iza:izadps:dp490

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Related research
Keywords: Social security and taxation of mobile labour; Employment Principle; Delayed Integration; Origin Principle; free movement;

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Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
J61 - Labor and Demographic Economics - - Mobility, Unemployment, and Vacancies - - - Geographic Labor Mobility; Immigrant Workers

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Feld, Lars P, 2000. " Tax Competition and Income Redistribution: An Empirical Analysis for Switzerland," Public Choice, Springer, vol. 105(1-2), pages 125-64, October. [Downloadable!] (restricted)
  2. Borjas, George J, 1999. "Immigration and Welfare Magnets," Journal of Labor Economics, University of Chicago Press, vol. 17(4), pages 607-37, October. [Downloadable!] (restricted)
    Other versions:
  3. Pauly, Mark V., 1973. "Income redistribution as a local public good," Journal of Public Economics, Elsevier, vol. 2(1), pages 35-58, February. [Downloadable!] (restricted)
  4. Lars P. Feld, 2000. "Fiskalischer Wettbewerb und Einkommensumverteilung," Perspektiven der Wirtschaftspolitik, Blackwell Publishing, vol. 1(2), pages 181-198, 05. [Downloadable!] (restricted)
  5. Alan B. Krueger, 2000. "From Bismarck to Maastricht: The March to European Union and the Labor Compact," NBER Working Papers 7456, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  6. Hans-Werner Sinn & Martin Werding, 2001. "Zuwanderung nach der EU-Osterweiterung: Wo liegen die Probleme?," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 54(08), pages 18-27, 05.
  7. Bonin, Holger, 2001. "Fiskalische Effekte der Zuwanderung nach Deutschland - Eine Generationenbilanz," IZA Discussion Papers 305, Institute for the Study of Labor (IZA). [Downloadable!]
  8. Sinn, Hans-Werner, 1993. "How Much Europe? Subsidiarity, Centralization and Fiscal Competition," CEPR Discussion Papers 834, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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  9. Feld, Lars P. & Kirchgassner, Gebhard, 2001. "Income tax competition at the State and Local Level in Switzerland," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 181-213, April. [Downloadable!] (restricted)
    Other versions:
  10. Card, David, 2001. "Immigrant Inflows, Native Outflows, and the Local Labor Market Impacts of Higher Immigration," Journal of Labor Economics, University of Chicago Press, vol. 19(1), pages 22-64, January. [Downloadable!] (restricted)
    Other versions:
  11. Herbert Brücker & Parvati Trübswetter & Christian Weise, 2000. "EU-Osterweiterung: keine massive Zuwanderung zu erwarten," Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 67(21), pages 315-326.
  12. Wolfram Richter, 2001. "Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  13. Torun Österberg & Björn Gustafsson, 2001. "Immigrants and the public sector budget - accounting exercises for Sweden," Journal of Population Economics, Springer, vol. 14(4), pages 689-708. [Downloadable!] (restricted)
  14. David E. Wildasin, 2000. "Factor mobility and fiscal policy in the EU: policy issues and analytical approaches," Economic Policy, CEPR, CES, MSH, vol. 15(31), pages 337-378, October. [Downloadable!] (restricted)
    Other versions:
  15. Thomas Bauer & Klaus F. Zimmermann, 1999. "Assessment of Possible Migration Pressure and its Labour Market Impact Following EU Enlargement to Central and Eastern Europe," IZA Research Reports 3, Institute for the Study of Labor (IZA). [Downloadable!]
  16. Fredriksson, Peter, 1999. "The Dynamics of Regional Labor Markets and Active Labor Market Policy: Swedish Evidence," Oxford Economic Papers, Oxford University Press, vol. 51(4), pages 623-48, October.
    Other versions:
  17. Hansen, Jörgen & Lofstrom, Magnus, 2001. "The Dynamics of Immigrant Welfare and Labor Market Behavior," IZA Discussion Papers 360, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
Full references

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Poutvaara, Panu, 2004. "Educating Europe," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  2. Sinn, Hans-Werner & Ochel, Wolfgang, 2003. "Social Union, Convergence and Migration," Discussion Papers in Economics 948, University of Munich, Department of Economics. [Downloadable!]
  3. Panu Poutvaara, 2005. "Social Security Incentives, Human Capital Investment and Mobility of Labor," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  4. Hans-Werner Sinn & Wolfgang Ochel, 2003. "Social Union, Convergence and Migration," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
  5. Panu Poutvaara, 2006. "Public Education in an Integrated Europe: Studying to Migrate and Teaching to Stay?," IZA Discussion Papers 2478, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
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