From IRAP to SSnWFT (a heretical idea to fix precariat)

Abstract

The paper – after addressing the issue of flexicurity as a lens through which to see precariousness, after identifying the sources at ILO, EU and constitutional level as foundation of `incompressibility' of rights which guarantee decent work against lacking of security in precariousness – proposes to consider the lacking of security produced by precariat as a degree of participation of flexibility for firms as `social pollution' i.e. as generator of negative externalities. One proposes a fully change of paradigm to fight and to tackle the lacking in security at precariat level with a solution in terms of internalisation of externalities (i.e social costs); - rather then affecting precarious work either enlarging the area of employment contract or proposing an intermediate way of regulations. The paper deems that the to recognise security proceeds through the catch of the value of the work rather then catching the salary. This is possible through a `fake Pigouvian social security non-wage tax' – of which the paper provides some empirical examples – as a legal device to overcome the difficulties associated with the identification of taxable income out of the S.E.R. At this point it will be possible to finance every protection as it likes.