The US has had such a system for awhile, but from what I can tell it was formalized in the 1960s (along with an exit tax).

Eritrea did this and also enacted an exit tax. The story I heard is that the Eritrean finance minister went to school with (or was otherwise friends with) Timothy Geithner, and established it based on conversations with him. I can't find evidence of this quickly, but it's what I heard years ago.