Extraterritorial Taxation #15: Taxing in Respect of Rights

Abstract

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

This article:

- Cautions against any new U.S. tax system that would perpetuate the constitutional and human rights violations of the current system;

- Explains how other countries are able to further the legitimate purpose of preventing tax abuse while also respecting fundamental rights; and

- Describes the salient features of the right system for the United States.

Keywords: Extraterritorial Taxation, Equal Protection, Human Rights, FATCA, FBAR, CRS, Exit Tax, Departure Tax, Tax Abuse

JEL Classification: D31, D63, E62, F53, F54, G28, H24, H25, H26, H30, K33, K34