The Luxembourg labor market represents 445,000 jobs occupied by 120,000 Luxembourgers, 120,000 foreign residents and 205,000 cross-border commuters. The latter pay their taxes in Luxembourg, but their education and social rights are the responsibility of their country of residence. The same applies to pensioners. The Luxembourg government has always refused to share a portion of its tax revenues with the local authorities on the French border. This system is seen as one of the keys to Luxembourg's economic growth, but at the expense of the border countries.