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

  • Richter, Wolfram F.

    ()

    (TU Dortmund)

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

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Length: 27 pages
Date of creation: May 2002
Date of revision:
Publication status: published in: Swedish Economic Policy Review, 2002 (9), 47-74
Handle: RePEc:iza:izadps:dp490
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