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
![](https://cesifo.org/DocImg/cesifo_wp624.jpg?c=1689237040)
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.