The Case Against Taxing Citizens

Authors

• Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2010

Abstract

The US is the only developed country to tax citizens living permanently overseas on their worldwide income. This rule was created at a time when the income tax applied only to the rich and when some of the rich moved overseas to avoid the draft. We do not have a draft any more, the income tax applies to the middle class, and many more US citizens live permanently overseas for non‐tax reasons. In a globalized world, citizenship‐based taxation is an anachronism which should be abandoned.

Recommended Citation

Avi-Yonah, Reuven S., "The Case Against Taxing Citizens" (2010). Public Law & Legal Theory Working Papers. 650.
https://repository.law.umich.edu/pub_law_archive/650