None, really, I wasn't trying to show such difference. Of course the same thing applies to many kinds of wealth. Except land, which you cannot very easily move

None, really, I wasn't trying to show such difference. Of course the same thing applies to many kinds of wealth. Except land, which you cannot very easily move from one jurisdiction to another. Edit: One recent example of the latter comes to my mind, of course. This is the case of properties in Crimea, now annexed by Russia. This is effectively a jurisdiction change. And it has some practical consequences, of course, although maybe not immediately related to tax; Crimean people need to register their properties into the Russian system, because Ukrainian property ownership is not recognized by the new powers-that-be. And registering is not free, and not even cheap, from what I hear.