This is the fourth in a series of sixteen papers about the U.S extraterritorial tax system.Millions of persons living overseas suffer under the U.S extraterritorial tax system. Many organizations and individuals have been and continue to work to change the system. But to date their efforts have...

This is the second in a series of sixteen papers about the U.S. extraterritorial tax system.This paper summarizes the findings of three recent surveys conducted to better understand how overseas Americans experience U.S. extraterritorial taxation.The three surveys discussed in this paper expose...

This is the twelfth in a series of sixteen papers about the U.S extraterritorial tax system.Overseas Americans pay taxes in thecountries where they live. Most owe no U.S. tax.The U.S extraterritorial tax system is not about paying taxes, not for overseas Americans and not for the United States....

This is the third in a series of sixteen papers about the U.S extraterritorial tax system.This paper describes the efforts of many different organizations and individuals to change to the U.S. extraterritorial tax system, to lessen its burden on overseas Americans

This is the eighth in a series of sixteen papers about the U.S extraterritorial tax system.The U.S. extraterritorial tax system violates the 14th Amendment’s equal protection clause in multiple ways. This eighth paper in the series examines two of those ways, demonstrating that the system is...

This is the seventh in a series of sixteen papers about the U.S extraterritorial tax system.The classification of “citizens” as it is contained in federal tax rules constitutes a suspect classification based upon country of origin (or nationality) and, as such, it is subject to strict...

This is the ninth in a series of sixteen papers about the U.S extraterritorial tax system.Over the course of the past century, both the U.S. extraterritorial tax system and U.S. citizenship have considerably expanded. The use of U.S. taxation and banking policies to target and punish the income,...

This is the eleventh in a series of sixteen papers about the U.S extraterritorial tax system.Instead of practicing deference, federal courts must subject tax legislation to the same constitutional review to which they subject other legislation.This series of papers demonstrates that the U.S....

This is the sixth in a series of sixteen papers about the U.S extraterritorial tax system.The immediately preceding (fifth) paper in this series explains and refutes the five most commonly offered rationales for extraterritorial taxation. This sixth paper confronts those theoretical rationales...