Citizenship Taxation
PUBLISHER
Southern California Law Review
DATE
2016
UVA Law Faculty Affiliations
Abstract
The United States is the only country that taxes its citizens’ worldwide income, even when those citizens live indefinitely abroad. This Article critically evaluates the traditional equity, efficiency, and administrability arguments for taxing nonresident citizens. It also raises new arguments against citizenship taxation, including that it puts the United States at a disadvantage when competing with other countries for highly skilled migrants.
Citation
Ruth Mason, Citizenship Taxation, 89 Southern California Law Review 169-239 (2016).