The US exit tax applies to U.S. citizens abroad who have accumulated all their assets outside the U.S. For this reason the U.S. tax is arguably much more offensive than the Exit Taxes imposed by the Nazis and Soviets.
Some of the world’s most disgusting and evil regimes restricted the right to emigrate, including the imposition of exit taxes designed to fleece those who did want to escape.
…citizens have been refused permission to leave the Soviet Union unless they pay a new tax… Nearly 500 Jews signed a letter to U.N. Secretary General Kurt Waldheim calling the tax an illegal “ransom” and an extreme injustice. Jews trying to emigrate to Israel have been the main victims of the new tax imposed by a decree… However, the tax is applied to anyone trying to emigrate from the Soviet Union.
Not surprisingly, the Nazis also used the same approach. Here are the relevant passages from a report…
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