Extraterritorial Taxation #9: Forcible Destruction of Citizenship

Abstract

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

Over the course of the past century, both the U.S. extraterritorial tax system and U.S. citizenship have considerably expanded. The use of U.S. taxation and banking policies to target and punish the income, investments, business activities, and financial accounts of overseas Americans has driven many to renounce U.S. citizenship, as the only means to escape the punishing policies. This is the forcible destruction of U.S. citizenship. It is yet another way that the U.S. extraterritorial tax system violates the 14th Amendment.

Keywords: Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Expatriation, Emigration, Citizenship, Overseas Americans, Forcible Destruction of Citizenship, 14th Amendment

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