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...

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...

In this paper we ask who bears the burden of recent deficit reduction schemes in Italy. We implemented a reduction of the public deficit to 3 per cent of the GDP, the value that would allow Italy to meet the Maastricht Treaty criteria. The cut-down is financed by the so-called Eurotax...