TaxProf Blog

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

Friday, June 25, 2010

Worster: The Constitutionality of Taxing the Renunciation of U.S. Citizenship

William Thomas Worster (The Hague University) has published The Constitutionality of the Taxation Consequences for Renouncing U.S. Citizenship, 9 Fla. Tax Rev. 921 (2010). Here is the abstract:

Individuals that renounce their U.S. citizenship are held to a special taxation regime as a consequence for their expatriation that is unique in the world and, this article will argue, unconstitutional. Originally, renunciation of citizenship was seen as the ultimate income tax reduction device, but this option has now lost much of its attractiveness as Congress has passed “exit tax” provisions that impose a tax liability on individuals who have renounced U.S. citizenship similar to that imposed on U.S. citizens.

This article will argue that, as it currently stands, the exit tax is not constitutional because it is not narrowly tailored to achieve a compelling government interest and must be judged at that standard because it infringes on the fundamental right to expatriate and discriminates based on national origin.

Scholarship, Tax | Permalink

TrackBack URL for this entry:

Listed below are links to weblogs that reference Worster: The Constitutionality of Taxing the Renunciation of U.S. Citizenship: