The Taxpayer's Share (There's been a rash of Americans who have been renouncing citizenship)

American Thinker ^ | 02/14/2013 | Jon N. Hall

[SeekAndFind]

Taxes have been in the news of late even more than usual, and not only in America. France's new socialist president has proposed a 75 percent top tax rate, causing the investor class to seek sunnier tax climes than dreary old Gaul. Actor Gerard Depardieu took up residence in Belgium, while former French President Sarkozy plans to move to jolly old England.

Citizens of the United States, however, can't just absquatulate to some foreign country to avoid taxes. You see, the U.S. is the only major nation that taxes its non-resident citizens on income they earn abroad (see chart).

Consequently, there's been a rash of Americans lately who have been renouncing their citizenship just to escape high tax rates. One notable ex-citizen is Eduardo Saverin, a big shot at Facebook, who recently became a citizen of Singapore. (If you're thinking about defecting, read this article at the Wall Street Journal by Laura Saunders.)

What these instances of "voting with your feet" demonstrate is that tax rates, contrary to progressive propaganda, do affect behavior.

With the passage of Proposition 30 last November, California now has the highest top income tax rate,13.3 percent, of any state in the union. That caused golfer Phil Mickelson to wonder whether he might be better off bailing on the Golden State. (It would have been even worse for Mickelson had the Millionaire's Tax been fully incorporated into Prop 30, for as reported by William McGurn in the Journal, the top income tax rate would have hit "15.3% on income above $2 million.")

Not only is Mr. Mickelson getting hit by California's income tax, when he goes on the tour, he must pay taxes to other states, as well.

[SeekAndFind]

For those who don't already know, Eduardo Saverin (co-founder of Facebook, renounced US citizenship to be a Singaporean ). Singer Tina Turner just became a Swiss Citizen ( she now lives in Zurich ).

[freeangel]

I must admit, we’ve been looking around.

[RoosterRedux]

absquatulate? Now there's a new one.

absquatulate (v.)...

1837, "Facetious U.S. coinage" [Weekley], perhaps rooted in mock-Latin negation of squat "to settle." Said to have been used by the U.S. Western character "Nimrod Wildfire" in the play "The Kentuckian," as re-written by British author William B. Bernard and staged in London in 1833. Related: Absquatulated; absquatulating.

[Buckeye McFrog]

There have been prior Federal court rulings which say that you can request to renounce your citizenship, but the Federal Government does not have to grant your request. And if this trickle turns into a torrent, I suspect they will start denying them en-masse.

[Logical me]

America is so F that it will never be anything worth living in. We are headed to become a hard left communists nation and a dictator in the pending future. No way out unless a revolution.

[SeekAndFind]

Seems like nobody wants to talk about the word — Patriotism any longer.

[expat2]

If our votes are canceled out by voter fraud, many will vote with their feet.

[Little Ray]

The graph should be calculated in terms of money or tax revenue departing the country to give some real impact.

[Lancey Howard]

Smart moves on the part of all these people. If I was in that class of income I would bail out of this pisspot in a heartbeat. It is simply not a nation worth defending anymore. I mean, America elects and re-elects an African communist as president? LMBO!!

[freeangel]

“Seems like nobody wants to talk about the word — Patriotism any longer”

It never hurts to have a backup plan.

[aMorePerfectUnion]

Actually, you do have a legal right to renounce. Practically, you NEVER want the reason to be about taxes. If it is, keep it to yourself.

You can legally choose to become stateless, but where’s the fun and security in that?
For this reason, you need another citizenship. Preferably, you want another Tier 1 passport. Choose wisely.

Move your assets out of the country first.
Don’t think you will hide financial accounts. It is illegal and there is no more privacy. Report each year, as required.

Look to your grandparents for the possibility of easy citizenship in the country they came from.
Dual citizenship is legal. So is having any number of citizenships. Be prepared.

There are laws about all this stuff. Be informed.

Disclosure: anything I may ever have had in this category was probably lost in a tragic boating accident.

[aMorePerfectUnion]

This link may help fellow freepers who are interested in learning about citizenships:

http://livingingreece.gr/2008/03/18/how-to-acquire-eu-citizenship-through-ancestry-or-naturalization/

It covers all EU countries and is a good starting point.

[B4Ranch]

Marrieds: If taxable income is....................................................... The tax is
Not more than $17,850.................................................................. 10% of taxable income
Over $17,850 but not more than $72,500.................................... $1,785.00 + 15% of excess over $17,850
Over $72,500 but not more than $146,400................................... $9,982.50 + 25% of excess over $72,500
Over $146,400 but not more than $223,050................................ $28,457.50 + 28% of excess over $146,400
Over $223,050 but not more than $398,350................................ $49,919.50 + 33% of excess over $223,050
Over $398,350 but not more than $450,000................................ $107,768.50 + 35% of excess over $398,350
Over $450,000 $125,846.00 + 39.6% of excess over $450,000

[dfwgator]

If Obama had his way it would be

Marrieds: If taxable income is....................................................... The tax is
Not more than $17,850.................................................................. 10% of taxable income
Over $17,850 but not more than $72,500.................................... $1,785.00 + 15% of excess over $17,850
Over $72,500 but not more than $146,400................................... $9,982.50 + 25% of excess over $72,500
Over $146,400 but not more than $223,050................................ $28,457.50 + 28% of excess over $146,400
Over $223,050 but not more than $398,350................................ $49,919.50 + 33% of excess over $223,050
Over $398,350 but not more than $450,000................................ $107,768.50 + 35% of excess over $398,350
Over $450,000 - ALL OF IT!

[SeekAndFind]

[edit] Individuals

The following table summarizes the taxation of local and foreign income of individuals, depending on their residence or citizenship in the country. It includes 244 entries: 194 sovereign countries, their 40 inhabited dependent territories (most of which have separate tax systems), and 10 countries with limited recognition.

	Taxes local income of			Taxes foreign income of
Country or territory							Notes and sources
	nonresident individuals	resident citizens	resident foreigners	resident citizens	resident foreigners	nonresident citizens
Bahamas	no	no	no	no	no	no	No personal income tax.[3]
Bahrain	no	no	no	no	no	no	No personal income tax.[3]
Bermuda	no	no	no	no	no	no	No personal income tax.[3]
British Virgin Islands	no	no	no	no	no	no	No personal income tax.[3]
Brunei	no	no	no	no	no	no	No personal income tax.[3]
Cayman Islands	no	no	no	no	no	no	No personal income tax.[3]
Kuwait	no	no	no	no	no	no	No personal income tax.[3]
Maldives	no	no	no	no	no	no	No personal income tax.[3]
Monaco	no	no	no	no	no	no	No personal income tax.[4]
Nauru	no	no	no	no	no	no	No personal income tax.[5]
Norfolk Island	no	no	no	no	no	no	No personal income tax.[6]
Oman	no	no	no	no	no	no	No personal income tax.[3]
Pitcairn Islands	no	no	no	no	no	no	No personal income tax.[7]
Qatar	no	no	no	no	no	no	No personal income tax.[3]
Saint Barthelemy	no	no	no	no	no	no	No personal income tax.[8][Note 1]
Saint Kitts and Nevis	no	no	no	no	no	no	No personal income tax.[11]
Somalia	no	no	no	no	no	no	No personal income tax.[12]
Turks and Caicos Islands	no	no	no	no	no	no	No personal income tax.[13]
United Arab Emirates	no	no	no	no	no	no	No personal income tax.[3]
Vanuatu	no	no	no	no	no	no	No personal income tax.[14]
Vatican City	no	no	no	no	no	no	No personal income tax.[15]
Wallis and Futuna	no	no	no	no	no	no	No personal income tax.[16]
Western Sahara	no	no	no	no	no	no	No personal income tax.[17]
Andorra	yes	no	no	no	no	no	Territorial taxation, only of nonresidents.[18]
Angola	yes	yes	yes	no	no	no	Territorial taxation.[3]
Anguilla	yes	yes	yes	no	no	no	Territorial taxation.[19]
Bhutan	yes	yes	yes	no	no	no	Territorial taxation.[20]
Botswana	yes	yes	yes	no	no	no	Territorial taxation.[3]
Costa Rica	yes	yes	yes	no	no	no	Territorial taxation.[3]
Democratic Republic of the Congo	yes	yes	yes	no	no	no	Territorial taxation.[3]
Djibouti	yes	yes	yes	no	no	no	Territorial taxation.[21]
French Polynesia	yes	yes	yes	no	no	no	Territorial taxation.[22]
Georgia	yes	yes	yes	no	no	no	Territorial taxation.[3]
Gibraltar	yes	yes	yes	no	no	no	Territorial taxation.[23]
Guatemala	yes	yes	yes	no	no	no	Territorial taxation.[3]
Hong Kong	yes	yes	yes	no	no	no	Territorial taxation.[3]
Lebanon	yes	yes	yes	no	no	no	Territorial taxation.[3]
Macau	yes	yes	yes	no	no	no	Territorial taxation.[3]
Malawi	yes	yes	yes	no	no	no	Territorial taxation.[3]
Malaysia	yes	yes	yes	no	no	no	Territorial taxation.[3]
Marshall Islands	yes	yes	yes	no	no	no	Territorial taxation.[24]
Micronesia	yes	yes	yes	no	no	no	Territorial taxation.[25]
Namibia	yes	yes	yes	no	no	no	Territorial taxation.[3]
Nicaragua	yes	yes	yes	no	no	no	Territorial taxation.[3]
Palau	yes	yes	yes	no	no	no	Territorial taxation.[26]
Palestine	yes	yes	yes	no	no	no	Territorial taxation.[3]
Panama	yes	yes	yes	no	no	no	Territorial taxation.[3]
Paraguay	yes	yes	yes	no	no	no	Territorial taxation.[3]
Saint Helena	yes	yes	yes	no	no	no	Territorial taxation.[27]
San Marino	yes	yes	yes	no	no	no	Territorial taxation.[28]
Seychelles	yes	yes	yes	no	no	no	Territorial taxation.[3]
Singapore	yes	yes	yes	no	no	no	Territorial taxation.[3]
Somaliland	yes	yes	yes	no	no	no	Territorial taxation.[29]
Syria	yes	yes	yes	no	no	no	Territorial taxation.[3]
Tokelau	yes	yes	yes	no	no	no	Territorial taxation.[30]
Tuvalu	yes	yes	yes	no	no	no	Territorial taxation.[31]
Zambia	yes	yes	yes	no	no	no	Territorial taxation.[3]
Cuba	no	yes	yes	yes	no	no	Residential taxation of citizens, territorial taxation of foreigners. Does not tax nonresidents.[32][33]
Philippines	yes	yes	yes	yes	no	no	Residential taxation of citizens, territorial taxation of foreigners.[3]
Saudi Arabia	yes	yes	yes	yes	no	no	Residential taxation of citizens, territorial taxation of foreigners.[3][Note 2]
North Korea	yes	no	yes	no	yes	no	Residential taxation of foreigners, territorial taxation of nonresidents.[34] Does not tax income of resident citizens.[35]
Abkhazia	yes	yes	yes	yes	yes	no	Residential taxation.[36]
Afghanistan	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Akrotiri and Dhekelia	yes	yes	yes	yes	yes	no	Residential taxation.[37]
Albania	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Algeria	yes	yes	yes	yes	yes	no	Residential taxation.[38]
American Samoa	yes	yes	yes	yes	yes	no	Residential taxation.[39]
Antigua and Barbuda	yes	yes	yes	yes	yes	no	Residential taxation.[40]
Argentina	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Armenia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Aruba	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Australia, including:[6]  Christmas Island  Cocos Islands	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Austria	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Azerbaijan	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Bangladesh	yes	yes	yes	yes	yes	no	Residential taxation.[41]
Barbados	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Belarus	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Belgium	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Belize	yes	yes	yes	yes	yes	no	Residential taxation.[42]
Benin	yes	yes	yes	yes	yes	no	Residential taxation.[43]
Bolivia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Bosnia and Herzegovina	yes	yes	yes	yes	yes	no	Residential taxation.[44]
Brazil	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Bulgaria	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Burkina Faso	yes	yes	yes	yes	yes	no	Residential taxation.[45]
Burundi	yes	yes	yes	yes	yes	no	Residential taxation.[46]
Cambodia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Cameroon	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Canada	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Cape Verde	yes	yes	yes	yes	yes	no	Residential taxation.[47]
Central African Republic	yes	yes	yes	yes	yes	no	Residential taxation.[48]
Chad	yes	yes	yes	yes	yes	no	Residential taxation.[49]
Chile	yes	yes	yes	yes	yes	no	Residential taxation.[3]
China	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Colombia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Comoros	yes	yes	yes	yes	yes	no	Residential taxation.[50]
Congo	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Cook Islands	yes	yes	yes	yes	yes	no	Residential taxation.[51]
Côte d'Ivoire	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Croatia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Curaçao	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Cyprus	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Czech Republic	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Denmark	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Dominica	yes	yes	yes	yes	yes	no	Residential taxation.[52]
Dominican Republic	yes	yes	yes	yes	yes	no	Residential taxation.[3]
East Timor	yes	yes	yes	yes	yes	no	Residential taxation.[53]
Ecuador	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Egypt	yes	yes	yes	yes	yes	no	Residential taxation.[3]
El Salvador	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Equatorial Guinea	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Estonia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Ethiopia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Falkland Islands	yes	yes	yes	yes	yes	no	Residential taxation.[54]
Faroe Islands	yes	yes	yes	yes	yes	no	Residential taxation.[55]
Fiji	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Finland, including:[56]  Åland	yes	yes	yes	yes	yes	no*	Residential taxation.[3] * except former residents, temporarily
France	yes	yes	yes	yes	yes	no*	Residential taxation.[3] * except in Monaco
Gabon	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Gambia	yes	yes	yes	yes	yes	no	Residential taxation.[57]
Germany	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Ghana	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Greece	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Greenland	yes	yes	yes	yes	yes	no	Residential taxation.[58]
Grenada	yes	yes	yes	yes	yes	no	Residential taxation.[59]
Guam	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Guernsey	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Guinea-Bissau	yes	yes	yes	yes	yes	no	Residential taxation.[60]
Guinea	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Guyana	yes	yes	yes	yes	yes	no	Residential taxation.[61]
Haiti	yes	yes	yes	yes	yes	no	Residential taxation.[62]
Honduras	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Hungary	yes	yes	yes	yes	yes	no*	Residential taxation.[3] * with another nationality or tax treaty
Iceland	yes	yes	yes	yes	yes	no	Residential taxation.[3]
India	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Indonesia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Iran	yes	yes	yes	yes	yes	no	Residential taxation.[63]
Iraq	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Ireland	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Isle of Man	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Israel	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Italy	yes	yes	yes	yes	yes	no*	Residential taxation.[3] * except in tax havens
Jamaica	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Japan	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Jersey	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Jordan	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Kazakhstan	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Kenya	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Kiribati	yes	yes	yes	yes	yes	no	Residential taxation.[64]
Kosovo	yes	yes	yes	yes	yes	no	Residential taxation.[65]
Kyrgyzstan	yes	yes	yes	yes	yes	no	Residential taxation.[66]
Laos	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Latvia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Lesotho	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Liberia	yes	yes	yes	yes	yes	no	Residential taxation.[67]
Libya	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Liechtenstein	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Lithuania	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Luxembourg	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Macedonia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Madagascar	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Mali	yes	yes	yes	yes	yes	no	Residential taxation.[68]
Malta	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Mauritania	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Mauritius	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Mexico	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Moldova	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Mongolia	yes	yes	yes	yes	yes	no	Residential taxation.[69]
Montenegro	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Montserrat	yes	yes	yes	yes	yes	no	Residential taxation.[70]
Morocco	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Mozambique	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Myanmar	yes	yes	yes	yes	yes	no	Residential taxation.[71]
Nagorno-Karabakh	yes	yes	yes	yes	yes	no	Residential taxation.[72]
Nepal	yes	yes	yes	yes	yes	no	Residential taxation.[73]
Netherlands	yes	yes	yes	yes	yes	no	Residential taxation.[3]
New Caledonia	yes	yes	yes	yes	yes	no	Residential taxation.[74]
New Zealand	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Niger	yes	yes	yes	yes	yes	no	Residential taxation.[75]
Nigeria	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Niue	yes	yes	yes	yes	yes	no	Residential taxation.[76]
Northern Cyprus	yes	yes	yes	yes	yes	no	Residential taxation.[77]
Northern Mariana Islands	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Norway	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Pakistan	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Papua New Guinea	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Peru	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Poland	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Portugal	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Puerto Rico	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Romania	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Russia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Rwanda	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Saint Lucia	yes	yes	yes	yes	yes	no	Residential taxation.[78]
Saint Martin	yes	yes	yes	yes	yes	no	Residential taxation.[79][Note 3]
Saint Pierre and Miquelon	yes	yes	yes	yes	yes	no	Residential taxation.[81]
Saint Vincent and the Grenadines	yes	yes	yes	yes	yes	no	Residential taxation.[82]
Samoa	yes	yes	yes	yes	yes	no	Residential taxation.[83]
São Tomé and Príncipe	yes	yes	yes	yes	yes	no	Residential taxation.[84]
Senegal	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Serbia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Sierra Leone	yes	yes	yes	yes	yes	no	Residential taxation.[85]
Sint Maarten	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Slovakia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Slovenia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Solomon Islands	yes	yes	yes	yes	yes	no	Residential taxation.[86]
South Africa	yes	yes	yes	yes	yes	no	Residential taxation.[3]
South Korea	yes	yes	yes	yes	yes	no	Residential taxation.[3]
South Ossetia	yes	yes	yes	yes	yes	no	Residential taxation.[87]
South Sudan	yes	yes	yes	yes	yes	no	Residential taxation.[88]
Spain	yes	yes	yes	yes	yes	no*	Residential taxation.[3] * except in tax havens, temporarily
Sri Lanka	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Sudan	yes	yes	yes	yes	yes	no	Residential taxation.[89]
Suriname	yes	yes	yes	yes	yes	no	Residential taxation.[90]
Svalbard	yes	yes	yes	yes	yes	no	Residential taxation.[91]
Swaziland	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Sweden	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Switzerland	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Taiwan	yes	yes	yes	yes	yes	no	Territorial taxation in general, but residential taxation under the alternative minimum tax.[3]
Tajikistan	yes	yes	yes	yes	yes	no	Residential taxation.[92]
Tanzania	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Thailand	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Togo	yes	yes	yes	yes	yes	no	Residential taxation.[93]
Tonga	yes	yes	yes	yes	yes	no	Residential taxation.[94]
Transnistria	yes	yes	yes	yes	yes	no	Residential taxation.[95]
Trinidad and Tobago	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Tunisia	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Turkey	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Turkmenistan	yes	yes	yes	yes	yes	no	Residential taxation.[96]
Uganda	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Ukraine	yes	yes	yes	yes	yes	no	Residential taxation.[3]
United Kingdom	yes	yes	yes	yes	yes	no	Residential taxation.[3]
United States Virgin Islands	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Uruguay	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Uzbekistan	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Venezuela	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Vietnam	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Yemen	yes	yes	yes	yes	yes	no	Residential taxation.[97]
Zimbabwe	yes	yes	yes	yes	yes	no	Residential taxation.[3]
Eritrea	yes	yes	yes	yes	yes	yes	Residential and citizenship-based taxation.[98] Foreign income of nonresident citizens is taxed at a reduced flat rate.[99]
United States	yes	yes	yes	yes	yes	yes	Residential and citizenship-based taxation. Citizens are taxed in the same manner as residents.[3]

[edit] Residency

Residential systems face the daunting tasks of defining "resident" and characterizing the income of nonresidents. Such definitions vary by country and type of taxpayer, but usually involve the location of the person's main home and number of days the person is physically presence in the country. Examples include:

• The United States taxes its citizens as residents, and provides lengthy, detailed rules for individual residency of foreigners, covering:
  • Periods establishing residency (including a formulary calculation involving three years);
  • Start and end date of residency;
  • Exceptions for transitory visits, medical conditions, etc.^[100]

[Truth2012]

I have been kicking those tires as well.

[aMorePerfectUnion]

To fill in the data for 2012...

"FBI says three thousand renounced US citizenship last quarter, but IRS claims it was just 45

After a lengthy (and illegal) delay, the latest Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required By Section 6039G will be printed in the Federal Register for Thursday, 14 February 2013.

It contains forty five names. This brings 2012′s total number of “published expatriates” to 932, or little more than half of the number seen in 2011.

Journalists who may write about this list in the next few days should be warned against misinterpreting it as a complete list of people who turned in their U.S. passports last year.

The Federal Bureau of Investigation tells us that 4,385 Americans renounced citizenship in 2012, and another 167 in January 2013 alone — and that number does not even include people relinquishing citizenship or abandoning long-held green cards, both acts which should result in one’s name appearing in the Federal Register.

I am aware of more than a dozen public figures who have given up U.S. citizenship in the past year, almost all for the purpose of running in non-U.S. elections, but only four of their names have been published. South Korea recorded 2,158 of their citizens giving up U.S. passports or green cards in 2011, and numerous anecdotal reports from Washington and from Seoul suggest that this “reverse migration” accelerated rather than slowed in 2012."

isaacbrocksociety.ca/2013/02/13/fbi-says...aims-it-was-just-45/

[dfwgator]

I don’t have any problem with conservatives leaving, but I do with c-—s like Denise Rich, who supported the Democrats who are responsible for raising taxes.....I hope the IRS comes down hard on people like her.