The effective ways of improving the quality of students' thinking quality are training their intelligence and capability, improving the quality of teaching, reducing their burden.
They are wealthy and worldly enough to know that while their present location is nice and familiar, there are a large number of countries that would welcome their presence and where they could reproduce their current business and personal lives while greatly reducingtheir total tax burden.
The current tax regime has the perverse effect of encouraging motorists to make additional journeys, by reducing the tax burden of people who use their cars a lot.