Ruth Mason (UConn) presents Welfare, Tax Incentives, and Labor Mobility at Northwestern today as part of its Graduate Tax Program Speakers Series.  Here is the abstract:

The article deals with the question of whether the source state or the residence state should grant personal tax expenditures to cross-border workers. While the entitlement of states to tax cross-border income has been closely examined since at least the 1920s as part of the League of Nations and later the OECD Model tax treaty process, surprisingly little attention has been paid to the complementary question of which state should have the obligation to confer social welfare benefits and tax incentives administered through the tax code to cross-border workers. The Article considers the question from the perspectives of culture and democratic political theory, taxpayer and inter-nation equity, global economic efficiency and the efficiency of the particular tax incentives.