Das Papier gibt einen Überblick über die Besteuerung von grenzüberschreitend erzielten Erwerbseinkünften. Den bestehenden uni- und bilateralen Lösungsansätzen werden die Empfehlung der EU-Kommission und die multilaterale Lösung der Nordischen Staaten gegenübergestellt. Sowohl der...

The Mortensen-Pissarides model with unemployment benefits and taxes has been able to account for the variation in unemployment rates across countries but does not explain why geographical mobility is very low in some countries (on average, three times lower in Europe than in the U.S.). We build...

Cross-border commuters from EU 15 countries have lower over- but higher under-education rates than non-commuters, for cross-border commuters from the new 12 EU member countries the opposite applies. Within-country commuters have lower over- but higher under-education rates than non-commuters in...

I describe the extent and structure of cross-border commuting in the EU 27 to show that this is important only in a small number of border regions with strong linguistic, historic or institutional ties. Cross-border commuters are mostly medium skilled, male manufacturing workers, who have higher...

A search model of the labor market is augmented to include commuting time to work. The theory posits that wages are positively related to commute distance, by a factor itself depending negatively on the bargaining power of workers. Since not all combinations of distance and wages are accepted,...

The migration literature shows that cross-border skill transfer is associated with a risk of increased job-education mismatch. This paper examines whether the problems of job-education mismatch often found among migrants also apply to cross-border commuters and compares cross-border commuters to...

The paper attempts to identify factors that influence modal split for journeys to work in cities with populations of between 100 thousand and 500 thousand in Germany, the Netherlands, Switzerland and the UK. The sample consisted of 34 cities. The analysis revealed a significant negative...