Tax Implications of Relocation Across Local Work Regions in Sweden
This paper examines relocation of taxpayers during 2000 to 2021 across Swedish local work regions and its implications on the tax system. There exist 290 mu- nicipalities in Sweden, which are divided into 67 local work regions. Relocation is categorised as either relocation within or outside local work regions. Furthermore, a distinction is made between age and income groups in order to capture po
