Extraterritorial Taxation #15: Taxing in Respect of Rights
SEAT Working Paper Series #2023/15 (June 5, 2023).
14 Pages Posted: 5 Jun 2023
Date Written: June 5, 2023
This is the fifteenth in a series of sixteen papers about the U.S extraterritorial tax system.
- 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
Suggested Citation: Suggested Citation