Delayed integration of mobile labor : a principle for coordinating taxation, social security and social assistance

Wolfram F. Richter

Delayed Integration is a rule for assigning mobile individuals to jurisdictions for the purpose of taxation, social security, and social assistance. It is a compromise between the Origin Principle and the Employment Principle. Individuals are assigned to the jurisdiction to which they move only after a coordinated period of transition. The paper discusses the merits and shortcomings of such an assignment rule.

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Year of publication:	2001
Authors:	Richter, Wolfram F.
Publisher:	Munich : Univ., Center for Economic Studies
Subject:	Regionale Arbeitsmobilität \| Regional labour mobility \| Arbeitsmobilität \| Labour mobility \| Arbeitsmigranten \| Migrant workers \| Soziale Integration \| Social integration \| Steuerpolitik \| Tax policy \| Umverteilung \| Redistribution \| Soziale Sicherheit \| Social security \| Internationale Wirtschaftspolitik \| International economic policy \| Institutioneller Wettbewerb \| Institutional competition \| Theorie \| Theory