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Taxation & Estate Planning

: TaxProf Blog

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

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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...

Full post as published by TaxProf Blog on June 25, 2010 (boomark / email).

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