As many will! And then who will make up the tax shortfall? Non-capsuleers! That is why, when Dharma said:
I totally agree but for the opposite reason. Either CONCORD has thought that all capsuleers are stupid and will not ‘off-shore’ all their assets or they haven’t considered how this will impact on the lives of those they allegedly are trying to protect.
You will probably be impacted far less than you would think. You’ll see a slight increase in direct consumer costs, but unless you are planning to try and make your ISK through trade and arbitrage, the deflationary effect of ISK leaving the capsuleer section of the economy will, in all likelihood, make what money you do manage to find more valuable.
Addendum - yes, you absolutely should trade in independent citadels as much as possible.
Macropolitical decisions tend to be messy. It’s probably intended to achieve exactly what it appears to be intended to achieve; increase their own cash on hand and combat ISK inflation.
I suspect the Upwell consortium has lobbied CONCORD pretty heavily for that (relative) tax break, in order to keep their main products attractive to capsuleers. Arguments they may have deployed are things like reducing strain on Empire station services, and improving the general battle-readiness of the independent capsuleer class in the face of ongoing and new threats to the cluster.
Again, contribution with Money - Expertise or Fighting.
If people decide to avoid combat and stay in public stations, they are contributing with money.
If people decide to avoid taxes, they will use their money to build Upwell infrastructure and their expertise to find an optimal logistical and taxation spot.
With more Upwell infrastructures, there are more targets for Triglavian and Drifters, so they will be contributing with Fighting to protect their assets.
Doesn’t matter if the public taxes are 5, 10 or 50% (Laffer curve in mind), but that those that aren’t fighting are paying for those who are, and those who are aren’t paying (more) to do so.
Win Win for the general public, a good example of a Public Private Partnership, and we can die over and over again without much problem, but then again as Arrendis wrote: