Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance

Wolfram Richter

No 624, CESifo Working Paper Series from CESifo

Abstract: 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.

Date: 2001
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Citations: View citations in EconPapers (6)

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