Barriers to free movement due to mismatches of cross border tax and social security instruments
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RIS BIB ENDNOTEBarriers to free movement due to mismatches of cross border tax and social security instruments
Publication date: 13.11.2018
Studies on Labour Law and Social Policy, Volume 25 (2018), Volume 25 Issue 4, pp. 307 - 322
https://doi.org/10.4467/25444654SPP.18.019.8947Authors
Barriers to free movement due to mismatches of cross border tax and social security instruments
The rules for coordinating tax and social security have important differences, and this may be disadvantageous for mobile workers, in particular for posted workers. In this article the differences are analysed and the effects of the rules are shown. The article concludes by giving some suggestions for solving the problems
| JEL: | K31 |
| ASJC: | 3309 |
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Information: Studies on Labour Law and Social Policy, Volume 25 (2018), Volume 25 Issue 4, pp. 307 - 322
Article type: Original article
Titles:
Barriers to free movement due to mismatches of cross border tax and social security instruments
Barriers to free movement due to mismatches of cross border tax and social security instruments
Guest professor at Gothenburg University, Sweden
Utrecht University, UiL-OTS, The Netherlands
Published at: 13.11.2018
Article status: Open
Licence: CC BY-NC-ND
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