I am grateful to the Max Planck Institute for Tax Law and Public Finance for allowing me to present my paper on “Cross-border Mobility of Individuals and Tax Policies of States” during the Brownbag Lunch seminar. Many thanks to Prof. Wolfgang Schön, Prof. Andres Báez Moreno, Dr Caroline Heber, Dr Joanna Stark, Melissa Elechiguerra Labarca and Ricardo Castagna for their valuable remarks. I received a lot of food for thought indeed!