Tax attorney Seth Entin has fielded about a dozen calls since Jan. 1 from individuals or companies thinking about exiting the U.S. or moving assets abroad.

“I don’t think I’ve ever gotten more calls in this particular area,” said Entin, who focuses on international tax at Miami-based Greenberg Traurig LLP. “A fair amount of the time I wind up telling people that it’s easier said than done, and if they try to do it they may wind up in a worse situation.”

Exit taxes and other costs make it prohibitive for most high-income taxpayers and small-business owners to leave the U.S., though they may want to go because of new higher taxes at the federal level and in states such as California. Those who expatriate must renounce their citizenship to avoid U.S. taxes and navigate several sets of Internal Revenue Service rules when setting up a foreign corporation.