Resource title

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

Resource image

image for OpenScout resource :: Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement

Resource description

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.

Resource author

Wolfram F. Richter

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/21450

Resource license

Adapt according to the presented license agreement and reference the original author.