The study looks at how people commuting across borders can affect local taxes and public services. By adding this factor to the standard tax competition model, researchers found that cross-border commuting can lead to problems in tax competition. This is because it can change how much labor is available in different areas, affecting the supply of public goods. The type of land ownership in an area also plays a role in this. If taxes can be shifted to people who own land outside the area, there may be more public goods provided than needed.