Extraterritorial Taxation #8: More Violations of Equal Protection

Abstract

This is the eighth in a series of sixteen papers about the U.S extraterritorial tax system.

The U.S. extraterritorial tax system violates the 14th Amendment’s equal protection clause in multiple ways. This eighth paper in the series examines two of those ways, demonstrating that the system is unconstitutional both because it results in second class citizenship and because the system was conceived in and is perpetuated by animus towards overseas Americans.

Keywords: Extraterritorial taxation, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Equal Protection, Second Class Citizenship, Animus, Exit Tax, FATCA, GILTI

JEL Classification: D63, E62, F22, F54, G21, G32, G28, H24, H25, H26, H87, J26, J61, K33, K34, K37