Project Manager
Cejie, KatiaProject manager
Uppsala UniversityAmount granted
1 067 000 SEKYear
2018Economic growth benefits from high international labor mobility. In order to make a decision to work abroad, you need to understand what it means for your economy. Taxes and charges and their impact on net income play an important role here. Not being able to foresee the consequences hampers labor market mobility and thus economic growth.
Countries levy taxes in different ways and for different purposes. There are international principles and established research on how different tax systems interact. The same applies to some extent to social security contributions. However, there is very little research on the combined effect of the two areas. A first review shows that the complexity is so great that not only employees and employers apply the regulations incorrectly, but also authorities. For example, some contributions may fall between systems, leading to double burdens for individuals, or governments may not collect the right taxes and contributions.
The aim of this project is to contribute to greater predictability (legal certainty) in cross-border situations by:
- identifying how workers moving across borders can be affected by, or take advantage of, the fact that taxes and charges are levied in different ways and for different purposes.
- proposing and analyzing solutions to address these problems at national and international level.
- build an international research network on these issues.