The Quarterly Publication of Individuals Who Have Chosen to Expatriate, also known as the Quarterly Publication of Individuals, Who Have Chosen to Expatriate, as Required by Section 6039G, is a publication of the United States Internal Revenue Service (IRS) in the Federal Register , listing the names of certain individuals with respect to whom the IRS has received information regarding loss of citizenship during the preceding quarter.
The practice of publishing the names of ex-citizens is not unique to the United States. South Korea's Ministry of Justice, for example, also publishes the names of people losing South Korean nationality in the government gazette. [1] Prior to the 1990s, however, loss of United States citizenship was not a matter of public record; the State Department considered that routine disclosure of the names of people giving up U.S. citizenship might violate the Privacy Act of 1974 and other laws. [2] [3]
The United States government first released a list of former U.S. citizens in a State Department letter to Congress made public by a 1995 Joint Committee on Taxation report. [4] That report contained the names of 978 people who had relinquished U.S. citizenship between January 1, 1994 and April 25, 1995. [5] This action was in the larger context of widespread media attention to the issue of wealthy individuals who gave up citizenship to avoid United States taxes. As a result, several legislators proposed bills or amendments to end the confidentiality surrounding loss of citizenship, and to publish the names of ex-citizens. [6] The one that eventually passed was an amendment by Sam Gibbons (D-FL) to the Health Insurance Portability and Accountability Act of 1996. [7] That amendment added new provisions to the Internal Revenue Code (now at 26 U.S.C. § 6039G) to require that the Treasury Department publish the names of persons relinquishing U.S. citizenship within thirty days after the end of each calendar quarter. Publication began in 1996; lists published in 1997 included the names of people losing citizenship after 1995. [8] The list includes only the names of former citizens, not their reasons for giving up citizenship or other information about them. [9] Lawyers familiar with the process state that it takes roughly six months after people give up citizenship for their names to appear in the list. [10]
Congress' motive for requiring this publication was to "shame or embarrass" people who give up U.S. citizenship for tax reasons. [11] However, Michael S. Kirsch of Notre Dame Law School questions the effectiveness of this, given that it may result in the shaming of people who give up U.S. citizenship for other reasons, while having little effect on or even acting as a badge of honor for wealthy individuals who are "particularly individualistic and unconcerned with how they may be perceived by the general population." [11] Gibbons expected that the list would include only "a handful of the wealthiest of the wealthy" motivated solely by taxes; however, the people named in the list turned out to have a wide variety of motivations for emigrating from the U.S. and later giving up citizenship, and few were publicly known to be wealthy. [7] As a Wall Street Journal article described the political environment of the mid-1990s which led to the creation of the list: "Congress got mad at legal aliens who use social services but don't become U.S. citizens. Less noisily, it got mad at Americans who become legal aliens in other countries, use services there, but decide not to remain U.S. citizens for life." [7]
Comparisons with other sources of data on ex-citizens suggest that the lists of ex-citizens published in the Federal Register may not necessarily include all ex-citizens. [12] Media reports from authors who believe that the IRS list is supposed to include all expatriates have suggested this means the Federal Register expatriate list has been "lowballing its numbers." [12] [13] Other sources advance a variety of explanations.
There are differences of opinion among lawyers over whether 26 U.S.C. § 6039G mandates that the names of only some or all former citizens must appear in the Quarterly Publication. One opinion is that only those who are subject to the expatriation tax (so-called "covered expatriates") appear in the list. (Under current law, , "covered expatriates" are those with more than $2,000,000 in assets, an average of $124,000—adjusted for inflation—in taxes owed or paid over the preceding five years, or who are unable to certify under penalty of perjury that they have complied with all tax form filing and payment obligations in the preceding five years.) Those with this opinion include David Lesperance and John Gaver. [14] In contrast, Andrew Mitchel, a Connecticut tax lawyer interviewed by The Wall Street Journal for its reports on Americans giving up citizenship, states that the list is required to include all former citizens. [15] Michael Kirsch also states that the list is required to include all former citizens, not just those deemed by Section 877 to be giving up citizenship for tax reasons. [16]
Under 26 U.S.C. § 877 (the old expatriation tax statute) as in effect from the 1996 passage of HIPAA until the American Jobs Creation Act of 2004, expatriation tax was imposed only if the IRS determined that "one of the principal purposes" of a U.S. person's abandonment of citizenship or permanent residence status was avoidance of taxation. Nevertheless, according to a 2000 Congressional Research Service memorandum, the IRS did not at that time make the determination of principal purposes before including a person's name in the Quarterly Publication, and so stated that "these lists include expatriates whose motivation may not have been tax avoidance". [17]
Robert Wood of Wood LLP in San Francisco, writing in Forbes , states that the Quarterly Publication does not include "[w]hat is often called consular expatriations, where people don’t file exit tax forms with the IRS". [18] The American Bar Association's Taxation Section believes 26 U.S.C. § 6039G should be read not to require persons whose loss of citizenship occurred before the passage of the American Jobs Creation Act of 2004 to file the exit tax form (Form 8854), and has urged the issuance of Treasury regulations clarifying this interpretation. [19]
The Quarterly Publication may be required to include the names not just of former U.S. citizens but of certain former permanent residents ("ex-green card holders") as well. Under , "the Federal agency primarily responsible for administering the immigration laws shall provide to the Secretary the name of each lawful permanent resident of the United States (within the meaning of section 7701 (b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned." The Quarterly Publication includes a statement that "for purposes of this listing, long-term residents, as defined in section 877(e)(2), are treated as if they were citizens of the United States who lost citizenship". [20] Andrew Mitchel, a Connecticut tax lawyer, believes that the law requires the IRS to include former long-term green card holders in the Quarterly Publication, but given the number of names which appear, he finds it unlikely that they are actually included. [21]
In 2000, a Government Accountability Office report noted that while the Immigration and Naturalization Service provided data to the IRS in electronic form identifying individuals who gave up permanent residence status, the data did not fulfill the IRS' needs because it did not generally include Taxpayer Identification Numbers nor contain information on the length of time for which each of the former permanent residents had held his or her status, and thus the IRS could not use the information for tracking people who were subject to the expatriation tax. [22] The tax law definition of abandonment of lawful permanent residence does not include people whose green cards expire; they continue to be subject to federal tax as U.S. residents rather than the expatriation tax, and are not regarded by the IRS as having "expatriated" even though they may no longer possess the right to reside in the United States. According to 26 CFR 301.7701(b)-1 , the only way for an individual to initiate the process of administrative determination of abandonment of lawful residence is to file Form I-407. Additionally, a green card holder who takes a tax treaty-based return position as a non-resident of the U.S. also triggers the expatriation tax. [20]
Three reinsurance companies have been included in the Quarterly Publication: RBC Reinsurance, Ltd. in Q2 2000; ING Re Limited (Ireland) in Q1 2003; and Imagine International Reinsurance Limited in Q2 2003. International tax practitioners were uncertain why companies would appear in the Quarterly Publication, as the expatriation tax provisions and the provisions of establishing the list itself all refer to "individual[s]" losing United States citizenship; although the term "individual" is not defined in the Internal Revenue Code, it is unlikely that it could be interpreted to include entities (unlike the term "person", which explicitly defines to include legal persons). Furthermore, Section 6039G makes no allowance for publication of the names of entities that engage in tax inversions (which are sometimes mistakenly referred to in the popular press as "corporations renouncing their citizenship"). [23]
Since 1998, the Federal Bureau of Investigation has also maintained its own list of people who have renounced citizenship under , as this is one of the categories of people prohibited from purchasing firearms under the Gun Control Act of 1968 and who must be entered into the National Instant Criminal Background Check System (NICS) under the Brady Handgun Violence Prevention Act of 1993. [24] [25] The names are not made public, but each month the FBI issues a report on the number of entries added in each category. NICS covers a different population from the Federal Register expatriate list: the former includes only those who renounce U.S. citizenship, while the latter should include those who voluntarily lose citizenship by any means, and possibly certain former permanent residents as well. [12] [26]
In 2012, the FBI added 4,652 records to the NICS "renounced U.S. citizenship" category in 2012, much larger than the number of names published in the Federal Register expatriate lists during the same period. [12] About 2,900 of those were added to NICS in one large batch in October 2012; FBI spokesman Stephen G. Fischer attributed this jump to State Department efforts to clear a backlog of earlier renunciants who had not been provided to the FBI previously. [27] However, in 2013, the number of records of renunciants added to NICS again exceeded the number of names published in the Federal Register expatriate list, with 3,128 renunciants in the former against only 3,000 losing citizenship or permanent residence by any means in the latter. [26]
United States Citizenship and Immigration Services stated, in response to a 2013 Freedom of Information Act request, that an average of 18,196 people per year filed Form I-407 to abandon their LPR status in each of Fiscal Years 2010 through 2012. [20] In 2014 Paperwork Reduction Act filings, USCIS estimated that annually, 9,371 people would file Form I-407 in the following three years. [28] The State Department estimated in 2007 that annually, 2,298 people file Form DS-4079 to relinquish their United States citizenship. [29] Finally, the IRS estimated in 2012 that Notices 97-19 and 98-34, which "provide guidance regarding the federal tax consequences for certain individuals who lose U.S. citizenship" or "cease to be taxed as U.S. lawful permanent residents", apply to 12,350 people annually. [30]
The State Department stated that 1,100 people renounced citizenship at only one particular US consulate post during the first ten months of 2014. [31] There are more than 270 US consular posts. [32] In September 2015, the State Department estimated that there would be 5,986 renunciants and 559 relinquishers during Fiscal Year 2015. [33]
500 1,000 1,500 2,000 2,500 3,000 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 |
Number of persons whose names were published after the IRS received information on their loss of citizenship during the quarter in question Data for 1997 are not directly comparable to other years because lists published that year also included the names of people who lost citizenship in 1995 and 1996 [8] |
"Count of names" refers to the number of entries contained in that quarter's list. This figure may include names which are duplicated in previous lists, as well as erroneous list entries such as a street address in Switzerland which was listed as the name of a person giving up citizenship in the fourth quarter of 2013. [26] "Publication delay" refers to the number of days between the end of the calendar quarter and the day on which the list appeared in the Federal Register. Delays longer than the maximum 30 days required by law are shown in red.
Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
---|---|---|---|---|---|
1996 | |||||
Q4 | 62 FR 4570 | 1997‑01‑30 | 30 | 90 | |
1997 | Q1 | 62 FR 23532 | 1997‑04‑30 | 30 | 238 |
Q2 | 62 FR 39305 | 1997‑07‑22 | 22 | 1,208 | |
Q3 | 62 FR 59758 | 1997‑11‑04 | 35 | 254 | |
Q4 | 63 FR 6609 | 1998‑02‑09 | 40 | 116 | |
1998 | Q1 | 64 FR 48894 | 1999‑09‑08 | 527 | 136 |
Q2 | 65 FR 15041 | 2000‑03‑20 | 629 | 75 | |
Q3 | 63 FR 56696 | 1998‑10‑22 | 22 | 151 | |
Q4 | 64 FR 3339 | 1999‑01‑21 | 21 | 36 | |
1999 | Q1 | 64 FR 19858 | 1999‑04‑22 | 22 | 128 |
Q2 | 64 FR 38944 | 1999‑07‑20 | 20 | 107 | |
Q3 | 64 FR 56837 | 1999‑10‑21 | 21 | 118 | |
Q4 | 65 FR 5020 | 2000‑02‑02 | 33 | 81 | |
2000 | Q1 | 65 FR 35423 | 2000‑06‑02 | 63 | 185 |
Q2 | 65 FR 50050 | 2000‑08‑16 | 47 | 89 | |
Q3 | 65 FR 80494 | 2000-12-21 | 82 | 88 | |
Q4 | 66 FR 48913 | 2001‑09‑24 | 267 | 69 | |
2001 | Q1 | 66 FR 48915 | 2001‑09‑24 | 177 | 225 |
Q2 | 66 FR 48912 | 2001‑09‑24 | 86 | 190 | |
Q3 | 67 FR 11375 | 2002‑03‑13 | 154 | 123 | |
Q4 | 67 FR 11374 | 2002‑03‑13 | 103 | 21 | |
2002 | Q1 | 67 FR 19621 | 2002‑04‑22 | 53 | 109 |
Q2 | 67 FR 47889 | 2002‑07‑22 | 22 | 70 | |
Q3 | 67 FR 66456 | 2002‑10‑31 | 31 | 225 | |
Q4 | 68 FR 4549 | 2003‑01‑29 | 29 | 99 |
Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
---|---|---|---|---|---|
2003 | Q1 | 68 FR 23180 | 2003‑04‑30 | 30 | 114 |
Q2 | 68 FR 44840 | 2003‑07‑30 | 30 | 209 | |
Q3 | 69 FR 61906 | 2004‑10‑21 | 386 | 115 | |
Q4 | 69 FR 61910 | 2004‑10‑21 | 294 | 133 | |
2004 | Q1 | 69 FR 61907 | 2004‑10‑21 | 204 | 108 |
Q2 | 69 FR 61908 | 2004‑10‑21 | 113 | 138 | |
Q3 | 69 FR 61909 | 2004‑10‑21 | 21 | 443 | |
Q4 | 70 FR 5511 | 2005‑02‑02 | 33 | 142 | |
2005 | Q1 | 70 FR 23295 | 2005‑05‑04 | 34 | 122 |
Q2 | 71 FR 68901 | 2006‑11‑28 | 516 | 416 | |
Q3 | 70 FR 68511 | 2005‑11‑10 | 41 | 126 | |
Q4 | 71 FR 6312 | 2006‑02‑07 | 38 | 98 | |
2006 | Q1 | 71 FR 25648 | 2006‑05‑01 | 31 | 100 |
Q2 | 71 FR 50993 | 2006‑08‑28 | 59 | 31 | |
Q3 | 71 FR 63857 | 2006‑10‑31 | 31 | 41 | |
Q4 | 72 FR 5103 | 2007‑02‑02 | 33 | 106 | |
2007 | Q1 | 72 FR 26687 | 2007‑05‑10 | 40 | 107 |
Q2 | 72 FR 44228 | 2007‑08‑07 | 38 | 114 | |
Q3 | 72 FR 63237 | 2007‑11‑08 | 39 | 105 | |
Q4 | 73 FR 7631 | 2008‑02‑08 | 39 | 144 | |
2008 | Q1 | 73 FR 26190 | 2008‑05‑08 | 38 | 123 |
Q2 | 73 FR 43285 | 2008‑07‑24 | 24 | 23 | |
Q3 | 73 FR 65036 | 2008‑10‑31 | 31 | 22 | |
Q4 | 74 FR 6219 | 2009‑02‑05 | 36 | 63 | |
2009 | Q1 | 74 FR 20105 | 2009‑04‑30 | 30 | 67 |
Q2 | 74 FR 35911 | 2009‑07‑21 | 21 | 15 | |
Q3 | 74 FR 60039 | 2009‑11‑19 | 50 | 158 | |
Q4 | 75 FR 9028 | 2010‑02‑26 | 57 | 503 |
Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
---|---|---|---|---|---|
2010 | Q1 | 75 FR 28853 | 2010‑05‑24 | 54 | 179 |
Q2 | 75 FR 69160 | 2010‑11‑10 | 133 | 560 | |
Q3 | 75 FR 69158 | 2010‑11‑10 | 41 | 397 | |
Q4 | 76 FR 7907 | 2011‑02‑11 | 42 | 398 | |
2011 | Q1 | 76 FR 27175 | 2011‑05‑10 | 40 | 499 |
Q2 | 76 FR 46898 | 2011‑08‑03 | 34 | 519 | |
Q3 | 76 FR 66361 | 2011‑10‑26 | 26 | 403 | |
Q4 | 77 FR 5308 | 2012‑02‑02 | 33 | 360 | |
2012 | Q1 | 77 FR 25538 | 2012‑04‑30 | 30 | 460 |
Q2 | 77 FR 44310 | 2012‑07‑27 | 27 | 189 | |
Q3 | 77 FR 66084 | 2012‑11‑01 | 32 | 238 | |
Q4 | 78 FR 10692 | 2013‑02‑24 | 45 | 45 | |
2013 | Q1 | 78 FR 26867 | 2013‑05‑08 | 38 | 679 |
Q2 | 78 FR 48773 | 2013‑08‑09 | 40 | 1,130 | |
Q3 | 78 FR 68151 | 2013‑11‑13 | 44 | 560 | |
Q4 | 79 FR 7504 | 2014‑02‑07 | 38 | 631 | |
2014 | Q1 | 79 FR 25176 | 2014‑05‑02 | 32 | 1,001 |
Q2 | 79 FR 46306 | 2014‑08‑07 | 38 | 576 | |
Q3 | 79 FR 64031 | 2014‑10‑27 | 27 | 776 | |
Q4 | 80 FR 7685 | 2015‑02‑11 | 42 | 1,062 | |
2015 | Q1 | 80 FR 26618 | 2015‑05‑08 | 38 | 1,335 |
Q2 | 80 FR 45709 | 2015-07-31 | 31 | 460 | |
Q3 | 80 FR 65851 | 2015-10-27 | 27 | 1,426 | |
Q4 | 81 FR 6598 | 2016-02-08 | 39 | 1,058 | |
2016 | Q1 | 81 FR 27198 | 2016-05-05 | 35 | 1,158 |
Q2 | 81 FR 50058 | 2016-07-29 | 29 | 509 | |
Q3 | 81 FR 79098 | 2016-11-10 | 41 | 1,379 | |
Q4 | 82 FR 10185 | 2017-02-09 | 40 | 2,364 |
Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
---|---|---|---|---|---|
2017 | Q1 | 82 FR 21877 | 2017‑05‑10 | 40 | 1,313 |
Q2 | 82 FR 36188 | 2017-08-03 | 34 | 1,758 | |
Q3 | 82 FR 50960 | 2017-11-02 | 33 | 1,376 | |
Q4 | 83 FR 5830 | 2018-02-09 | 40 | 685 | |
2018 | Q1 | 83 FR 20914 | 2018-05-08 | 38 | 1,099 |
Q2 | 83 FR 37616 | 2018-08-01 | 32 | 1,086 | |
Q3 | 83 FR 58321 | 2018-11-19 | 50 | 1,104 | |
Q4 | 84 FR 9204 | 2019-03-13 | 72 | 685 | |
2019 | Q1 | 84 FR 20954 | 2019-05-13 | 43 | 1,018 |
Q2 | 84 FR 41807 | 2019-08-15 | 46 | 609 | |
Q3 | 84 FR 61137 | 2019-11-12 | 43 | 183 | |
Q4 | 85 FR 7847 | 2020-02-11 | 42 | 261 | |
2020 | Q1 | 85 FR 27507 | 2020-05-08 | 38 | 2,907 |
Q2 | 85 FR 47843 | 2020-08-06 | 37 | 2,406 | |
Q3 | 85 FR 68625 | 2020-10-29 | 29 | 732 | |
Q4 | 86 FR 8251 | 2021-02-04 | 35 | 660 | |
2021 | Q1 | 86 FR 22781 | 2021-04-29 | 29 | 228 |
Q2 | 86 FR 40899 | 2021-07-29 | 29 | 733 | |
Q3 | 86 FR 63091 | 2021-11-15 | 46 | 977 | |
Q4 | 87 FR 4106 | 2022-01-26 | 26 | 488 | |
2022 | Q1 | 87 FR 24639 | 2022-04-26 | 26 | 568 |
Q2 | 87 FR 45403 | 2022-07-28 | 28 | 1,474 | |
Q3 | 87 FR 64842 | 2022-10-26 | 26 | 750 | |
Q4 | 88 FR 5418 | 2023-01-27 | 27 | 1,024 | |
2023 | Q1 | 88 FR 24270 | 2023-04-19 | 19 | 536 |
Q2 | 88 FR 47238 | 2023-07-21 | 21 | 830 | |
Q3 | 88 FR 74232 | 2023-10-30 | 30 | 749 | |
Q4 | 89 FR 5606 | 2024-01-29 | 29 | 1,145 |
Year & quarter | Citation | Date | Publication delay (days) | Count of names | |
---|---|---|---|---|---|
2024 | Q1 | 89 FR 34331 | 2024-04-30 | 30 | 345 |
Q2 | 89 FR 62843 | 2024-08-01 | 32 | 1,717 | |
Q3 | 89 FR 86083 | 2024-10-29 | 29 | 2,123 | |
Q4 |
Since 2022, the title of the publication has been Quarterly Publication of Individuals, Who Have Chosen To Expatriate. Previously, the title was Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G in every edition except:
Quarter and year | Title | Notes |
---|---|---|
Q4 1996 | Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 877(a) | Section 877(a) of the Internal Revenue Code does not require this publication. |
Q1, Q2, Q4 1997 | Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 3069F | There is no section 3069F in the Internal Revenue Code. Probably a misspelling of 6039F, which was renumbered 6039G in August 1997. |
Q3 1997 | Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039(f) | There is no section 6039(f) in the Internal Revenue Code. Probably a misspelling of 6039F, which was renumbered 6039G in August 1997. |
Q1 2012, Q1 2013, Q3 2021 | Quarterly Publication of Individuals, Who Have Chosen To Expatriate | With comma. |
Q4 2021 | Quarterly Publication of Individuals, Who Have Chosen to Expatriate | |
Q4 2013 | Quarterly Publication of Individuals Who Have Chosen To Expatriate | Without comma. |
Before 2022, the publication incorrectly spelled the acronym of the Health Insurance Portability and Accountability Act (HIPAA) as "HIPPA" in all but six editions (Q2 1999, Q1 2008, Q2 2008, Q3 2009, Q4 2011, Q3 2015).
The United States has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates and gifts, as well as various fees. In 2020, taxes collected by federal, state, and local governments amounted to 25.5% of GDP, below the OECD average of 33.5% of GDP.
The United States federal government and most state governments impose an income tax. They are determined by applying a tax rate, which may increase as income increases, to taxable income, which is the total income less allowable deductions. Income is broadly defined. Individuals and corporations are directly taxable, and estates and trusts may be taxable on undistributed income. Partnerships are not taxed, but their partners are taxed on their shares of partnership income. Residents and citizens are taxed on worldwide income, while nonresidents are taxed only on income within the jurisdiction. Several types of credits reduce tax, and some types of credits may exceed tax before credits. Most business expenses are deductible. Individuals may deduct certain personal expenses, including home mortgage interest, state taxes, contributions to charity, and some other items. Some deductions are subject to limits, and an Alternative Minimum Tax (AMT) applies at the federal and some state levels.
Renunciation of citizenship is the voluntary loss of citizenship. It is the opposite of naturalization, whereby a person voluntarily obtains citizenship. It is distinct from denaturalization, where citizenship is revoked by the state.
Vance v. Terrazas, 444 U.S. 252 (1980), was a United States Supreme Court decision that established that a United States citizen cannot have their citizenship taken away unless they have acted with an intent to give up that citizenship. The Supreme Court overturned portions of an act of Congress which had listed various actions and had said that the performance of any of these actions could be taken as conclusive, irrebuttable proof of intent to give up U.S. citizenship. However, the Court ruled that a person's intent to give up citizenship could be established through a standard of preponderance of evidence — rejecting an argument that intent to relinquish citizenship could only be found on the basis of clear, convincing and unequivocal evidence.
Citizenship of the United States is a legal status that entails Americans with specific rights, duties, protections, and benefits in the United States. It serves as a foundation of fundamental rights derived from and protected by the Constitution and laws of the United States, such as freedom of expression, due process, the rights to vote, live and work in the United States, and to receive federal assistance.
An expatriation tax or emigration tax is a tax on persons who cease to be tax-resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to the period in which the taxpayer was a tax resident of the country in question. In most cases, expatriation tax is assessed upon change of domicile or habitual residence; in the United States, which is one of only three countries to substantively tax its overseas citizens, the tax is applied upon relinquishment of American citizenship, on top of all taxes previously paid. Australia has "Deemed disposal tax" which in essence is exit tax.
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The Reed Amendment, also known as the Expatriate Exclusion Clause, created a provision of United States federal law attempting to impose an entry ban on certain former U.S. citizens based on their reasons for renouncing U.S. citizenship. Notably, entry can be denied to persons who renounced their U.S. citizenship to avoid paying income taxes. The United States is one of two countries in the world that taxes its citizens' income earned abroad for citizens whose primary residence is abroad. The other country to do so is Eritrea.
The Ex-PATRIOT Act was a proposed United States federal law to raise taxes and impose entry bans on certain former citizens and departing permanent residents. The law would automatically classify all people who relinquished U.S. citizenship or permanent residence in the decade prior to the law's passage or any future year as having "tax avoidance intent" if they met certain asset or tax liability thresholds or had failed to file any required federal tax forms within the preceding five years. People determined to have "tax avoidance intent", referred to in the text of the law as specified expatriates, would be affected in two ways. First, they would have to pay 30% capital gains tax on any U.S. property sold after the law's enactment. Second, they would be barred from re-entry into the U.S. either under immigrant or non-immigrant categories.
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The Renunciation Act of 1944 was an act of the 78th Congress regarding the renunciation of United States citizenship. Prior to the law's passage, it was not possible to lose U.S. citizenship while in U.S. territory except by conviction for treason; the Renunciation Act allowed people physically present in the U.S. to renounce citizenship when the country was in a state of war by making an application to the Attorney General. The intention of the 1944 Act was to encourage Japanese American internees to renounce citizenship so that they could be deported to Japan.
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