Vulnerability of frontier workers

Nature 
Frontier workers (those who live in one country but who commute daily or at frequent intervals across a frontier to another country) are vulnerable to unfair taxation, that is, being taxed in both their home and host countries.
Incidence 
In 1984, approximately 200,000 EEC/EU nationals were frontier workers.
Strategy(ies) 
Type 
(E) Emanations of other problems