journal

Would Every Wealthy Person Need an Annual Valuation?
Would Every Wealthy Person Need an Annual Valuation?
The objection pictures everyone valuing everything they own once a year. About 22,000 people in Britain hold net wealth above ten million pounds, and everyone else files nothing. Read more...
Can One Country Tax Wealth in a Global Economy?
Can One Country Tax Wealth in a Global Economy?
Mobility is usually argued as economics, and it is mostly enforcement law. Charging someone who has left is settled practice in Germany and Norway; collecting from them is only partly... Read more...
The American Model: Taxing Citizens Wherever They Live
The American Model: Taxing Citizens Wherever They Live
Could Britain tax citizens wherever they live, as America does? The treaty objection is weaker than repeated. But the American model is a pair, and Britain lacks the piece that... Read more...
How Do You Value a Private Company?
How Do You Value a Private Company?
Unlisted businesses have no market price, which is said to put them beyond a wealth tax. Spain, Norway and Switzerland each already put a number on them, and each pays... Read more...
Would a Wealth Tax Raise Meaningful Revenue?
Would a Wealth Tax Raise Meaningful Revenue?
So few people would pay it that the exercise is theatre, the objection goes. That deserves a number rather than a rebuttal. Twenty-two thousand people, and what the modelling says... Read more...
Norway 2022: What Actually Happened
Norway 2022: What Actually Happened
Among the households Norway's 2022 increase reached, out-migration rose from 0.2 per cent to more than 2 per cent inside a year. The strongest published evidence against the case this... Read more...
Why "Would You Leave?" Surveys Don't Measure Leaving
Why "Would You Leave?" Surveys Don't Measure Leaving
A survey asks what someone would do. A tax record shows what they did. Four questions that tell you which kind of number you are being shown. Read more...
Exit Charges: What One Is, and Whether It Would Work Here
Exit Charges: What One Is, and Whether It Would Work Here
Britain has no exit charge. Four countries run one, and they disagree about almost everything except the principle. What a UK design would have to pick, and the question none... Read more...
Won't the Rich Simply Leave the Country?
Won't the Rich Simply Leave the Country?
Britain ran the experiment in 2017. HMRC's own records show what wealthy residents did when a substantial tax privilege was removed, and it is not what either side of this... Read more...