The impact of differential social security systems and taxation on the welfare of frontier workers in the EU

Irina Burlacu, UNU-MERIT / School of Governance

This paper aims to offer an innovative analytic approach in the field of free movement for work in the European Union. It tackles the issues that frontier workers face as a consequence of interacting with two welfare and fiscal systems, by questioning to what extent the welfare states objectives perform on domestic and frontier workers’ welfare. It provides empirical proofs of the impact of the EC Regulation 883/2004 and national welfare state on the welfare of mobile earners. It argues that despite that the coordination regulation has supremacy over the national social security law; the national social security law are more important and decisive for the income of frontier workers when calculating social benefits and taxes. The results highlight the importance of factors, such as taxation, apart from the usually discussed policy duo, such as national law and coordination regulation.

About the speaker
Irina Burlacu is a PhD researcher at the Maastricht Graduate School of Governance, Maastricht University. She holds a masters degree in comparative social policy from the Catholic University of Leuven and a bachelor degree in sociology from the Moldova State University. Irina is a grant holder of the PhD research project on "Challenges and perspectives of frontier work in the European Union", the National Research Fund of Luxembourg. Key areas of interest: free movement for work, cross-border work in the European Union, social security coordination, personal income taxation.

Venue: Conference Room

Date: 29 January 2014

Time: 12:30 - 13:30


UNU-MERIT