Document Type
Article
Publication Date
6-2024
Abstract
In a recent column, Tax Notes’ Robert Goulder analyzed case law in Europe on the constitutionality of exit taxes. Many EU member states impose exit taxes on individual residents who move to lower-tax jurisdictions, but the Court of Justice of the European Union has repeatedly struck them down as inconsistent with freedom of movement unless they allow for deferral until realization or death with no interest charge, which is equivalent to having no exit tax at all. Goulder cogently argues that this issue is similar to the Moore problem in the United States, especially since the U.S. exit tax on expatriation (section 877A) is a prime candidate for a post-Moore constitutional challenge.
Recommended Citation
Avi-Yonah, Reuven S. "Are Exit Taxes Discriminatory?" Tax Notes International 114 (2024): 1947.