SITTING in his lakeside villa in the Swiss city of Lucerne, Borger Borgenhaug misses his grandchildren and the smell of the Nordic sea on a clear summer night.
The carpenter turned real-estate tycoon says that is the price he pays to escape Norway’s beefed-up wealth tax – an annual levy that has driven hundreds of millionaires abroad while underpinning one of the world’s most equal societies.
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