Article in Journal

The employment principle in the EU (Pro and contra) : contra - taxing human capital at source is inefficient and harmful!

Wolfram F. Richter
Ifo Institute for Economic Research, Munich, 2001

In: CESifo Forum 2 (2), 38 - 39

Keywords: Ursprungslandprinzip, Besteuerungsgrundsatz, Soziale Sicherung, Europäische Wirtschafts- und Währungsunion, Country of origin principle, Taxation principle, Social security, European Economic and Monetary
JEL Classification: F020,H210,H550

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Ifo Institute for Economic Research, Munich, 2001