Since our list is based on asking prices rather than tax assessments, it may be unfair to assume that our list is completely representative of the communities featured for example, there could be pockets of long-time residents in modest homes in areas that have become swankier in recent years.

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When I compile my list of unfair tax decisions for the year, this one will be on it.

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It seems unfair to include this British commonwealth on the list, but its laissez-faire approach to taxes and regulation has drawn in much of the world's reinsurance business.

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