Article by Ruth Mason
From Volume 89, Number 2 (January, 2016)
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 concerns about citizenship taxation, including that it puts the United States at a disadvantage when competing with other countries for highly skilled migrants.
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