%0 Report
        %A Richter, Wolfram F.
        %T Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
        %D 2002
        %8 2002 May
        %I Institute of Labor Economics (IZA)
        %C Bonn
        %7 IZA Discussion Paper
        %N 490
        %U https://www.iza.org/publications/dp490
        %X 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.
        %K free movement
%K Social security and taxation of mobile labour
%K Delayed Integration
%K Employment Principle
%K Origin Principle