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Social security and taxation of labour subject to subsidiarity and freedom of movement
Richter, Wolfram F. - 2002
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...
Persistent link: https://www.econbiz.de/10011411274
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Steuerpolitik im Spannungsfeld von Steuervermeidung und Aufkommenserzielung
Richter, Wolfram F. - In: Instrumente der Finanzpolitik : Grundlagen, …, (pp. 243-251). 2003
Persistent link: https://www.econbiz.de/10001779582
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Delaying integration of immigrant labor for the purpose of taxation
Richter, Wolfram F. - In: Journal of urban economics 55 (2004) 3, pp. 597-613
Persistent link: https://www.econbiz.de/10002047666
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Social security and taxation of labour subject to subsidiarity and freedom of movement
Richter, Wolfram F. - In: Swedish economic policy review 9 (2002) 1, pp. 47-78
Persistent link: https://www.econbiz.de/10001709847
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Delaying integration of immigrant labor for the purpose of taxation
Richter, Wolfram F. - 2002
Delayed Integration ("DI") is a rule for taxing migrants. It requires that immigrants be taxed in the receiving country only after some period of transition. Conversely, emigrants are released from the obligation to pay home taxes only after a certain period. DI is an alternative ti the...
Persistent link: https://www.econbiz.de/10001718467
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Social security and taxation of labour subject to subsidiarity and freedom of movement
Richter, Wolfram F. - 2002
Persistent link: https://www.econbiz.de/10001673182
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An efficiency analysis of consumption and production taxation with an application to value-added taxation
Richter, Wolfram F. - In: International tax and public finance 7 (2000) 1, pp. 23-41
Persistent link: https://www.econbiz.de/10001448389
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Delaying integration of immigrant labor for the purpose of taxation
Richter, Wolfram F. - 2002
Delayed Integration ("DI") is a rule for taxing migrants. It requires that immigrants be taxed in the receiving country only after some period of transition. Conversely, emigrants are released from the obligation to pay home taxes only after a certain period. DI is an alternative to the...
Persistent link: https://www.econbiz.de/10011513992
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Aligning profit taxation with value creation
Richter, Wolfram F. - In: World tax journal : WTJ 13 (2021) 1, pp. 3-23
Persistent link: https://www.econbiz.de/10013166475
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Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
Richter, Wolfram F. - 2021
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...
Persistent link: https://www.econbiz.de/10013320537