Going where you're treated best : tax-based migration from high to low tax jurisdictions
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- Master Thesis 
Many Western and Scandinavian have continued to raise taxes while the cost of living in their countries has continued to rise. In contrast, the amount of subsequent benefit the individual taxpayer receives continues to decline and decline rapidly as you get into the top tax brackets. This has caused wealthy individuals, high-income earners, and even regular retirees to seek opportunities elsewhere to improve their standard of living. This Study aimed to conduct exploratory research into the main drivers of taxed-based migration that cause individuals to leave higher-taxed Western and Scandinavian countries and migrate to lower-taxed jurisdictions and if there will be an increased demand for residency in lower tax jurisdictions in the future. Using qualitative research methods such as exploratory interviews and surveys, backed up by research techniques such as the Delphi method, I aimed to uncover a consensus among a series of Transfer Agents as well as a group of individuals who migrated from high to low tax jurisdictions as to what the main drivers behind the migration were. After evaluating the data collected and allowing the participants to confirm data points, I identified the main drivers of migration. These drivers included lifestyle choices, personal and family ties, employment, retirement decisions, as well as certain tax-based strategies. But primarily, the participants noted that the main drivers that drove the migration were purely functions of individuals seeking to improve their standard of living for themselves and their families. To conclude, the empirical evidence suggests that while the main drivers of the migration are generally ideologically driven, tax benefits or breaks serve as a secondary driver that provides additional incentives to the individual when making a migration decision and often ends up serving as a tiebreaker when the individual is having trouble making a decision.