Extraterritorial Taxation #12: It's Not About Paying Taxes

SEAT Working Paper Series #2023/12 (June 5, 2023).

19 Pages Posted: 5 Jun 2023

See all articles by Laura Snyder

Laura Snyder

Association of Americans Resident Overseas (AARO); Stop Extraterritorial American Taxation (SEAT)

Date Written: June 5, 2023


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

Overseas Americans pay taxes in thecountries where they live. Most owe no U.S. tax.

The U.S extraterritorial tax system is not about paying taxes, not for overseas Americans and not for the United States. As this and the other articles of this series demonstrate, it is instead about a highly complex and penalizing system that prevents overseas Americans from living normal lives and subjects them to high levels of risk and stress. Objections to the system are about this.

Keywords: Extraterritorial taxtion, Citizenship-Based Taxation, Residence-Based Taxation, Emigration, Citizenship, Overseas Americans, IRS, Stress, Penalties, Foreign Tax Credit, Foreign Earned Income Exclusion, FATCA, FBAR

JEL Classification: D63, E62, F22, F54, G21, G23, G28, H24, H25, H26, H30, H87, J24, J26, J61, K34, K37

Suggested Citation

Snyder, Laura, Extraterritorial Taxation #12: It's Not About Paying Taxes (June 5, 2023). SEAT Working Paper Series #2023/12 (June 5, 2023)., Available at SSRN: https://ssrn.com/abstract=4466128 or http://dx.doi.org/10.2139/ssrn.4466128

Laura Snyder (Contact Author)

Association of Americans Resident Overseas (AARO) ( email )

4 rue de Chevreuse
Paris, 75006

Stop Extraterritorial American Taxation (SEAT) ( email )

Box 19602, Manulife P.O.
55 Bloor St. W.
Toronto, Ontario M4W 3T9

Do you have negative results from your research you’d like to share?

Paper statistics

Abstract Views
PlumX Metrics