The fiscal and social cost of non tax-coordination: Social security taxes and portability of social security claims


Type WU Joint Research Program

Funding Bodies
  • Austrian Science Fund

Duration Dec. 1, 2003 - Nov. 30, 2007

http://www.wu-wien.ac.at/wwwu/institute/Sozialpolitik/sfb/sfb.html
  • Economic 8/Social Policy AE (Former organization)

Tags

Press 'enter' for creating the tag
  • Fischer, Timo (Former researcher)
  • Hagauer, Michaela (Former researcher)
  • Österle, August (Details)
  • Reyes, Carlos (Former researcher)
  • Schneider, Ulrike (Details) Project Head
 

Abstract (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

Expertise

  • portability
  • social security benefits