exit tax 棄籍稅/退籍稅

exit tax
繁: 棄籍稅/退籍稅
簡: 弃籍税/退籍税

「棄籍稅」或「退籍稅」是指對移居別國、放棄稅務居民身份或國籍者徵收的一種稅收，旨在從個人資產積累的資本收益或利潤中抽取一定比例，其理由是這些收益或利潤是個人對使用國家資源的公平補償。

歐洲多國徵收巨額「棄籍稅」　阻止富豪外逃避稅 (2025年6月26日)。香港01，取自https://www.hk01.com/article/60251170?utm_source=01articlecopy&utm_medium=referral

Canada excludes homes and pensions from exit taxes, and usually demands payment only when assets are actually sold.

UK exit tax is less risky than zero fiscal vision (2025, Nov 5).Reuters.Retrieved from https://www.reuters.com/commentary/breakingviews/uk-exit-tax-is-less-risky-than-zero-fiscal-vision-2025-11-05/