Download This PaperDelayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance
28 Pages Posted: 25 Jan 2002
Date Written: December 2001
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.
JEL Classification: H21, R13
Suggested Citation: Suggested Citation
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