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Taxation & Estate Planning

: TaxProf Blog

Avi-Yonah: The Case Against Taxing Citizens

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Reuven S. Avi-Yonah (Michigan) has posted The Case Against Taxing Citizens on SSRN. Here is the abstract: The US is the only developed country to tax citizens living permanently overseas on their worldwide income. This rule was created at a time when the income tax applied only to the rich...

Full post as published by TaxProf Blog on April 23, 2010 (boomark / email).

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