@TechReport{iza:izadps:dp490,
            	author={Richter, Wolfram F.},
            	title={Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement},
            	year={2002},
	month={May},
            	institution={Institute of Labor Economics (IZA)},
            	address={Bonn},
            	type={IZA Discussion Paper},
            	number={490},
            	url={https://www.iza.org/publications/dp490},
	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.},
	keywords={free movement;Social security and taxation of mobile labour;Delayed Integration;Employment Principle;Origin Principle},
            }