TY  - RPRT
        AU  - Richter, Wolfram F.
        TI  - Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
        PY  - 2002/May/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 490
        UR  - https://www.iza.org/publications/dp490
        AB  - 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.
        KW  - free movement
KW  - Social security and taxation of mobile labour
KW  - Delayed Integration
KW  - Employment Principle
KW  - Origin Principle
        ER  -