With so many arguments about tax avoidance and off-shore accounts you might be forgiven for thinking that the more fortunate make little contribution to the exchequer. In France there is a "wealth tax" - ISF. Last year about 300000 people whose wealth is worth more than 1.3 million euros paid 5224 million euros in tax (average about 15000 euros each) and their income tax is capped to ensure the overall limit is not too punitive (though many, including the Constitutional Council, think it is still too high).
Many Brits avoid becoming resident because of the threat of ISF, mainly because the value of their UK properties can easily top the 1.3 million euro limit, and spend their years travelling back and forth to ensure they keep under the 180 days rule.
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