Working Paper
Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance
Wolfram F. Richter
CESifo, Munich, 2001
CESifo Working Paper No. 624
CESifo, Munich, 2001
CESifo Working Paper No. 624
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.