Citizenship Taxation

Ruth Mason;

Scholarship

Citizenship Taxation

Ruth Mason

PUBLISHER

Southern California Law Review

DATE

2016

SSRN

UVA Law Faculty Affiliations

Ruth Mason

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.

SSRN

Citation

Ruth Mason, Citizenship Taxation, 89 Southern California Law Review 169-239 (2016).

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Scholarship

Citizenship Taxation

UVA Law Faculty Affiliations

Abstract

Citation

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