The Criminalization of the American Emigrant
167 Tax Notes Federal 2279, 2020
11 Pages Posted: 30 Jul 2020
Date Written: 2020
This paper explains the connection between U.S. taxation and banking policies that punish American emigrants and deep-seated prejudices against people associated with other places.
Keywords: Citizenship-Based Taxation, FATCA, FBAR, GILTI, Emigration, Stimatization, Placism
JEL Classification: F54, K33, K34, H24, H26, H30
Suggested Citation: Suggested Citation