Taxes on income is not usually what people mean by capital controls. Usually they’re talking about free flow of capital between currencies. But even by your un

Taxes on income is not usually what people mean by capital controls. Usually they’re talking about free flow of capital between currencies. But even by your unconventional definition, Norwegians have it easy compared to US citizens. The US demands those renouncing their citizenship to “sell” (a deemed sale) their assets and pay capital gains. If you move abroad without renouncing your citizenship, you still have to pay income tax.