Progressive taxation of non-residents and intra-EC allocation of personal tax allowances: why Schumacker, Asscher, Gilly and Gschwind do not suffice

The author argues that the disadvantageous effect of the internationally accepted pro rata parte method of calculation of the home state tax attributable to foreign-source income is a clear tax impediment to the free movement of persons. In his opinion, this impediment should be removed, not by the home state, but by the host state.