Monday, August 15, 2016

Mason:Citizenship Taxation

Ruth Mason (Virginia), Citizenship Taxation, 89 S. Cal. L. Rev. 169 (2016): The United States is the only country that taxes its citizens’ worldwide income, even when those citizens live indefinitely abroad. This Article critically evaluates the traditional equity, efficiency, and administrability arguments for taxing nonresident citizens. It also raises…

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