Citizenship Taxation

Source: Ruth Mason, University of Virginia School of Law, Virginia Law and Economics Research Paper No. 2015-07, May 15, 2015

From the abstract:
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 new arguments against citizenship taxation, including that it puts the United States at a disadvantage when competing with other countries for highly skilled migrants.