AFAIK, the Soviet tax only applied to people who obtained higher education in the USSR. Essentially the Soviet government didn't want to pay tuition for people

AFAIK, the Soviet tax only applied to people who obtained higher education in the USSR. Essentially the Soviet government didn't want to pay tuition for people who were simply going to leave for higher pay abroad. I don't have an issue with the Soviet tax, or with the progressive portion of the US exit tax, but a requiring a head-tax on would-be emigres is unacceptable IMHO.