The Criminalization of the American Emigrant

167 Tax Notes Federal 2279, 2020

11 Pages Posted: 30 Jul 2020

See all articles by Laura Snyder

Laura Snyder

Taxpayer Advocacy Panel (TAP); Association of Americans Resident Overseas (AARO)

Date Written: 2020

Abstract

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

Snyder, Laura, The Criminalization of the American Emigrant (2020). 167 Tax Notes Federal 2279, 2020, Available at SSRN: https://ssrn.com/abstract=3655145

Laura Snyder (Contact Author)

Taxpayer Advocacy Panel (TAP)

1111 Constitution Avenue
Washington, DC 20224
United States

Association of Americans Resident Overseas (AARO) ( email )

4 rue de Chevreuse
Paris, 75006
France

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