The fiscal and social cost of non tax-coordination: Social security taxes and portability of social security claims
Type WU Joint Research Program
- Austrian Science Fund
Duration Dec. 1, 2003 - Nov. 30, 2007
- Economic 8/Social Policy AE (Former organization)
Tags
Press 'enter' for creating the tagAbstract (German)
The project adresses the impact of European unification on the national systems of social security. The objective is to provide a framework for studying the effects of the current European portability and coordination scheme for social security benefits within the European Economic Area. To simplify the analysis, it focuses on one of the many aspects of social security related to old age long-term care provision. This branch of social security still lacks attention and a systematic approach in some European countries. As a consequence, national (and sub-national) solutions to long-term care are not fully compatible with each other, which poses a variety of challenges to the current systems of long-term care provision: Since in a single European market workers and their kin are thought to move as freely as in a national labour market, the national social security systems face claims made from abroad. Critics fear that European integration and the free movement of labour may undermine the notion of solidarity most member states adhere to. The project intends to rationalise these fears by studying to what extent respective effects of Europeanisation may evolve. For this purpose it identifies the current European portability scheme,offers a framework for analysing possible effects of the scheme on the macro- and microeconomic level and discusses political options for policy coordination.
Abstract (English)
The project adresses the impact of European unification on the national systems of social security. The objective is to provide a framework for studying the effects of the current European portability and coordination scheme for social security benefits within the European Economic Area. To simplify the analysis, it focuses on one of the many aspects of social security related to old age long-term care provision. This branch of social security still lacks attention and a systematic approach in some European countries. As a consequence, national (and sub-national) solutions to long-term care are not fully compatible with each other, which poses a variety of challenges to the current systems of long-term care provision: Since in a single European market workers and their kin are thought to move as freely as in a national labour market, the national social security systems face claims made from abroad. Critics fear that European integration and the free movement of labour may undermine the notion of solidarity most member states adhere to. The project intends to rationalise these fears by studying to what extent respective effects of Europeanisation may evolve. For this purpose it identifies the current European portability scheme,offers a framework for analysing possible effects of the scheme on the macro- and microeconomic level and discusses political options for policy coordination.
Publications
Journal article
| 2007 | Fischer, Timo. 2007. Europeanization of Long-Term Care An Economic Approach to European Social Security Law. The Swiss Journal of Economics and Statistics 142 (March): 131-137. | (Details) |
Chapter in edited volume
| 2007 | Schneider, Ulrike, Österle, August. 2007. Fiscal Competition and Activist Social Policy. . In National Tax Policy in Europe To Be or Not to Be?, Hrsg. Andersson, Krister; Eberhartinger, Eva; Oxelheim, Lars , 69-83. Heidelberg: Springer. | (Details) | |
| 2006 | Fischer, Timo, Jettmar, Angelika. 2006. National Report Austria.. In: Double Taxation Conventions and Social Security Conventions, Hrsg. Michael Lang, x-x. Wien: Linde. | (Details) |
Paper presented at an academic conference or symposium
| 2006 | Hagauer, Michaela, Österle, August. 2006. Shaping Health Care Reforms through the OMC?. 4th Annual ESPAnet Conference, Bremen, Deutschland, 21.09.-23.09.. | (Details) | |
| 2004 | Timo Fischer. 2004. Co-ordinating social security in Europe: From deficits of Reg. 1408/71 to means for decision-makers of the open method of co-ordination. CCWS/ESPAnet Young Researcher Conference "European Welfare States: Institutional Change and Legitimacy" in Aalborg, Denmark | (Details) | |
| Timo Fischer. 2004. European co-ordination of long-term care benefits: the individual cost of migration between Bismarck and Beveridge systems. Illustrative case studies. ESPAnet Conference "European Social Policy: meeting the needs of a new Europe" in Oxford, United Kingdom | (Details) | ||
| 2003 | Carlos Reyes. 2003. Is portability of social security claims undermining national solidarity?. ESA Conference "Ageing Societies" in Murcia, Spain | (Details) |
Working/discussion paper, preprint
| 2005 | Timo Fischer. 2005. European co-ordination of long-term care benefits: the individual cost of migration between Bismarck and Beveridge systems. SFB-ITC working paper no. 4 | (Details) | |
| 2004 | Carlos Reyes. 2004. European Portability Rules for Social Security Benefits and their Effects on the National Social Security Systems. SFB-ITC working paper no.1 | (Details) | |
| 2003 | Reyes, Carlos. 2003. European Portability Rules for Social Security Benefits and their Effects on the National Social Security Systems. AfS working paper no. 8 available at the Department of Social Policy (VW8), Vienna University of Economics and Business Administration | (Details) |
Book or article review
| 2006 | Fischer, Timo. 2006. Economic Security for a Better World. Besprechung von Economic Security for a Better World, von International Labour Office . Journal of European Social Policy 16 (1): 101-101. | (Details) |
Dissertation
| 2006 | Fischer, Timo. 2006. Die Koordinierung der Systeme der sozialen Sicherheit in Europa: Eine ökonomische Analyse der Koordinierungsbestimmungen aus Sicht wandernder Individuen. Dissertation, Wirtschaftsuniversität Wien, Institut für Sozialpolitik. | (Details) | |
| 2004 | Carlos Reyes. 2004. European Portability Rules for Social Security Benefits and their Effects on the National Social Security Systems - An Analysis with a Special Focus on Long-Term Care in Germany, Austria and Spain. Doctoral Thesis at the Department of Social Policy, Vienna University of Economics and Business Administration | (Details) |
Unpublished lecture
| 2006 | Fischer, Timo. 2006. Coordinating Social Security Systems in Europe: An Economic Analysis of coordination rules for cross-border migration in the EU. resentation at the annual congress of the special research program "International Tax Coordination", Vienna, Austria, Wien, 20.09. | (Details) | |
| 2004 | Angelika Jettmar, Timo Fischer. 2004. Leistungen der Pflegehilfe als europäisches Koordinierungsproblem. SFB-ITC Research Seminar, Vienna University of Economics and Business Administration | (Details) | |
| 2003 | Carlos Reyes. 2003. EU-Portabilitätsregeln und deren Effekte. Scientific Discourse at the Department of Social Policy, Vienna University of Economics and Business Administration | (Details) |
Classification
- 5903 Labour market policy (Details)
- 5428 Migration research, emigration - (Details)
- 5911 Social policy (Details)
- 5115 European integration (Details)
- 5240 European law (Details)
- 5227 Social security law (Details)
- 5334 Political economic policy (Details)
- 5226 Social law (Details)
- 5341 Economic policy (Details)
- 5112 European law (Details)
Expertise
- portability
- social security benefits