The Saverin Rule

One (potential) billionaire's attitude toward taxation;

Eduardo Saverin, the billionaire co-founder of Facebook, renounced his U.S. citizenship before an initial public offering that values the social network at as much as $96 billion, a move that may reduce his tax bill.

....Saverin, 30, joins a growing number of people giving up U.S. citizenship, a move that can reduce their tax liabilities in this country. The Brazilian-born resident of Singapore is one of several people who helped Mark Zuckerberg start Facebook in a Harvard University dorm and stand to reap billions of dollars after the world's largest social network holds its IPO.

....Singapore doesn't have a capital gains tax.