← Atlas Theme · spans 1 topics
Preventing the capital flight of wealth taxes requires turning national borders into punitive exit traps.
Because wealthy taxpayers are highly sensitive to rate increases, governments must implement aggressive, long-duration exit taxes and asset-clawback laws to prevent a complete collapse of their tax bases.
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Evidence window
The convergence
The same conclusion keeps arriving from across the workspace's research — 1 topics independently instantiate this theme. Filter the evidence by where it came from:
The Wealth Tax Question
European Wealth Tax History and Design Lessons: The Feasibility and Administrability Debate The finding demonstrates that implementing punitive taxes on the firm's value during migration acts as a highly effective exit trap that prevents taxable assets from leaving.
The Wealth Tax Question
The Norwegian Bø Municipality Experiment and Swiss Empirical Evidence on Wealth Tax Elasticities Governments are forced to enact highly restrictive exit taxes and asset-clawback rules over long durations to stem tax base erosion caused by subnational and international taxpayer mobility.