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A Joachim, anonimo

Eu vivo a libertade
do solto oprimido
do livre esmagado
num grito engolido

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Per un Abstract, vedi qui sotto.
Flexicurity is the fusion of two words – flexib­ility and security – into a new one. Our opinion it can­not overcome the oxymoron that’s in the word. According to principles of labour law and social secur­ity the fusion should maintains flexib­ility and security at balance. None said, however how that bal­ance ought to be maintained, either how much financial re­sources needs or where found it.
In section related literature the paper purpose some connections among insights essays in different fields and declare what is our line. In section flexicurity inside it studies flexicurity, as such has been laid down by EU policy debate, in its three dimensions of flexibility, security, balance. It con­clusion is that trade-off between flexibilisation e security not balance. So, in section flexicur­ity’s tail side exam the other side of flexicurity. It read its with the same lens of its theoretician to dis­close the negligible effects, and to purpose a new reading in accordance with Nice’s Chart.
The paper -without any epistemology disclaimers, because it makes an economics reading by normat­ive statements - uses externalities and tax distortion effect theories. The metaphor that it uses is the jeopardizing security means damage social environment, as well as pollution in nat­ural environ­ment does. Indeed, the paper considers externalities, for instance, the effects of two actions. Trans­ition between declared work (first community) and undeclared work (second community) and trans­ition between job security and employment security. In abstract line the first it is in the highest de­gree, the second in less degree depending on both its wideness and its point of balance with secur­ity. Hence, a social security system that working at decent level is ’social good’ that can be con­sidered as public good – indeed it is. Better, we consider public good the security – also that in­side and around flexicurity. Paper says who produces social pollution such as flexibility and un­declared work ought to pay secur­ity’s costs, this is social security tax. After all, articles 31 – 34.1 Nice’s Chert, between them connected, draw as system of EU a widespread social envir­onment clean and pure. In others words must be steril­ized - really, re­duced as much as more pos­sible - the trade-off between first com­munity and second com­munity - at the same between non-stand­ard and standard contracts. In this paper one disagrees with some flexicurity’s theolo­gians that say: ‘trust is a pre­requisite of flexicurity’ Because if so, the security from reason of trust in the future it would became a reason of the trust in flexibility -a true aims’ heterogenesis. The paper chooses the social security tax.
And so, in section hybridisms of system pathways it poses the empiric bases to introduces kind of ’so­cial security tax’ to fight undeclared work, to reduce externalities, to substitute trust in the market with true and strong financial social protection. Therefore this paper trays to give a little contribu­tion to break link between work and se­curity’s financing. It aims to demonstrate (also but not only, according to economics perspect­ive) as flexicurity-balance can work in accordance with art. 31 and art. 34 of the Charter of Funda­mental Rights of the European Union, social justice, worker se­curity, whether the ex­ternalities in­side flexicur­ity’s trade-off will be charged to flexibi­lity. One con­siders universal like wide­spread, as well as flexicurity studies consider it. One considers not to change anything about sub­jective and objective assumptions in benefits, as well as in contri­bution over workers’ wages. - on the contrary one considers must not change (except possibles little ad­justments).
Hence, conjecture’s hybridisms’ substance consist to leave all as it is, on side of workers, bene­fits’ as­sumptions,. exchanging criteria to charge on side of enter­prises – towards the direction to charge work’s res­ults’ value rather then wages. In the example, employees that will have undergone a transition from employment to e.g. self-employ­ment, – indeed former employees – keep in same wages, but not in in­surance tax.
Such as a mechanism of gradual transition from the various systems to a single system of financing, based on the value added of the work (table8). Mechanism that will be rewarding to those organiza­tions that have high employment per unit of product, and - indirectly - proportionately more oner­ous for who directly or indirectly determines social dumping as a result of their politics of contain­ment of labour costs. On one side is expected to act on the same tax base of VAT: increase in rate, or decrease in deduction of valley VAT. (Taxation system that is in Europe already harmonised and between its main source of funding.)
The effect of the hybrids is the one way. It should introduce a virtuous cycle to reduce the gap in com­petitiveness between local production and extra E.U. Of course, substance of the to do section, is very long and hence conclusions can be only open.

diritto, economia e politica atyp­ical contracts, bal­ance, decent work, efficiency, employ­ment, equality, equity, flexibility, Flexicurity, labour market rules' relaxation, non-standard contracts, security, social externalities, social income tax, social insurance tax, social justice, so­cial contri­butions, so­cial costs, standard contracts, tax distortion, undeclared work, unemployment, work exploita­tion