Tax Wealth Not Work

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Tax treaties

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  1. No. 08

    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.

    Capital mobility, Exit tax, Tax enforcement

  2. No. 07

    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.

    Citizenship-based taxation, Exit tax, Expatriation