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I always wondered what would happen if a big company just left. Like the building, staff, infrastructure and demand for the product/service are all still going to be here, its just "the big money" that moves away.
Whats to stop the country just sticking the flag on the building, writing "National [business]" over the door and just carrying on? The HR dept already knows what staff there are and what they do, the workers already know their jobs. Its only really the people in charge of accounting and resource-purchasing who would have a real challenge.
Extra bonus is that the country is now getting all the profit, so can spend it on schools and hospitals and shit.
Am I being overly idealistic? I can't think of realistic reasons why not.
We do see this in reality sometimes.
When a company leaves, they usually still own the buildings (assuming they didn't just lease them). Typically they would try to sell them off. It's not unheard of that a similar company picks up the location and hires back some of the staff.
Think of one supermarket closing shop only for another to open in the same location.
What happens if a company does not sell depends on the country.
When companies left Russia, several stores were continued under new management and afaik some businesses were not sold off but seized. Whether the owners were reimbursed for that seizure I do not know.
All that said, I want to repeat that businesses leave countries usually due to lack of profitability. It has no (rational) link to a personal wealth tax.