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 provided for.
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 makes it bite.
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 of them has answered.
