Abstract
President Trump proposed during the election campaign to end the "double taxation" of American citizens living overseas. To which the answer is, what double taxation? Americans living overseas already benefit from three significant provisions that in most cases prevent any double taxation, and because of these most of them do not have any U.S. tax liability. Those who do are typically wealthier, derive income from investments or from high wages, and are not subject to foreign tax because they live in tax havens or in countries that do not tax rich immigrants on foreign source income, and they do not have any income from their country of residence.
Disciplines
International Law | Law and Economics | Taxation-Transnational | Tax Law
Date of this Version
2-10-2025
Working Paper Citation
Avi-Yonah, Reuven S., "Should the United States Abandon Citizenship-Based Taxation?" (2025). Law & Economics Working Papers. 295.
https://repository.law.umich.edu/law_econ_current/295
Included in
International Law Commons, Law and Economics Commons, Taxation-Transnational Commons, Tax Law Commons