According to IMDb, this is the only English-language film with the word 'Proclivity' in its title. Its uniqueness extends beyond that, and will leave you with thought-provoking questions.
As a pseudo-documentary, Proclivity for Taxing Income establishes credibility quickly. After listing Monaco as a country without an income tax, the host interrupts herself to "cover a technicality" - the details of which are articulated with kinetic text so there's no misunderstanding. This happens many times; the phrase "moving to Monaco" is defined as a series of eight steps, hypothetical tax burdens are calculated and compared on screen, and bar graphs provide details about crime rates. It's clear that the filmmakers did their research and want to show their work. If you're an ultra-wealthy individual wondering if your income tax could be slashed by renouncing your US citizenship, this film provides detailed information.
The second half speculates about a different option for those who aren't ultra-wealthy but would still be willing to give up US citizenship to circumvent the income tax, which is repeatedly referred to as "tyranny of the majority." What if enough high-earning Americans moved to New Hampshire so that, similar to Lake Wobegon, all of the incomes were above average? Then, the new majority could negotiate a peaceful secession from the US and form an independent nation free from the income tax. "This is a moral issue," the advocate tells us, although it's hard to see why it wouldn't be tyranny of the new majority.
Proclivity for Taxing Income offers a candid vision for warding off personal income tax; while its conclusions may be questionable, the sincerity of its presentation is not.
