TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, June 29, 2006

WaPo: Let's End Double-Taxation of Overseas Americans

MitchellInteresting op-ed in the Washington Post:  Tax Me Once, Shame on You . . . Tax Me Twice and the System Needs Fixing, by Daniel J. Mitchell (Heritage Foundation):

Globalization is sending tax rates tumbling across the world, as jobs and capital migrate across borders in search of lower and more equitable taxation regimes. That makes it all the more imperative not only to roll back the recent tax increases on U.S. expatriates, but to eliminate double-taxation of overseas Americans altogether. Thankfully, there's a new bill in front of the U.S. Congress to do just that.

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I find it interesting how the author neglects to mention the foreign tax credit which exists to eliminate double taxation.

Posted by: Edwin | Jun 29, 2006 7:08:52 PM