Arbeitspapier
Delaying Integration of Immigrant Labor for the Purpose of Taxation
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 Employment Principle and the Origin Principle. The former governs the international taxation of labor while a close substitute to the latter - the Nationality Principle - is underlying U.S. tax law. The paper studies the potential merits of DI in a setting which allows one to trade off the social cost of tax distortion and the social cost of wasteful government.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 802
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Richter, Wolfram F.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2002
- Handle
- Letzte Aktualisierung
-
20.09.2024, 08:25 MESZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Richter, Wolfram F.
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2002
Ähnliche Objekte (12)
A normative justification of progressive taxation: how to compromise on Nash and Kalai-Smorodinsky
Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance
Aligning profit taxation with value creation
Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
Deleveraging mit Zwangsanleihen
Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland
Rewarding compliance with fiscal rules: A proposal for reform of the stability and growth pact
Taxing Multinational Enterprises: A Theory-Based Approach to Reform
Taxing human capital efficiently: the double dividend of taxing non-qualified labour more heavily than qualified labour
Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting
Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting
Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur
A normative justification of progressive taxation: how to compromise on Nash and Kalai-Smorodinsky
Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance
Aligning profit taxation with value creation
Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
Deleveraging mit Zwangsanleihen
Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland
Rewarding compliance with fiscal rules: A proposal for reform of the stability and growth pact
Taxing Multinational Enterprises: A Theory-Based Approach to Reform
Taxing human capital efficiently: the double dividend of taxing non-qualified labour more heavily than qualified labour
Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting
Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting
Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur
A normative justification of progressive taxation: how to compromise on Nash and Kalai-Smorodinsky
Delayed Integration of Mobile Labor: A Principle for Coordinating Taxation, Social Security, and Social Assistance
Aligning profit taxation with value creation
Social Security and Taxation of Labour Subject to Subsidiarity and Freedom of Movement
Deleveraging mit Zwangsanleihen
Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland
Rewarding compliance with fiscal rules: A proposal for reform of the stability and growth pact
Taxing Multinational Enterprises: A Theory-Based Approach to Reform
Taxing human capital efficiently: the double dividend of taxing non-qualified labour more heavily than qualified labour
Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting
Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting