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Those who are looking to move abroad to avoid top tax rates should be aware that there are many other important considerations other than the fiscal regime of a chosen country.
In an article for the Guardian's Comment is Free, a City trader writing under the name The Spoon claimed that while there are fears that higher taxes will lead to a brain drain, those who are considering flying the coop may come to regret their actions unless they research destinations carefully.
The trader explained that high-quality schools should be a key factor for parents considering a move overseas, while political and economic stability should also be a prime consideration.
He added: "The cost of moving is an immediate concern and while properties in Spain are cheap even with the euro soaring, Switzerland and Monaco still maintain a premium on property value."