Indeed. The analogies go further. People already pay steep fees to cross borders, they could pay the jurisdiction they are entering rather than paying smugglers. Tax evasion doesn't need to be a crime, just have steep enough financial penalties (and of course make compliance easy and evasion hard). In both cases less crime and punishment, more public money. Yay!
Interesting points. Some countries do have an entrance tax; as long as it's steeply progressive (in the economic sense, not the political sense -- yikes, the word "progressive" has really gotten overloaded) then +1.