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
Snyder, Laura, The Criminalization of the American Emigrant (2020). 167 Tax Notes Federal 2279, 2020, Available at SSRN: https://ssrn.com/abstract=3655145
Do you have a job opening that you would like to promote on SSRN?
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.