Title

Michigan Symposium On Taxation And Citizenship

Document Type

Program

Publication Date

10-9-2015

Abstract

Michael Kirsch (Notre Dame), presented Citizenship-Based Taxation vs Residence-Based Taxation: Distilling the Competing Normative Arguments.

The Taxation and Citizenship symposium, is to be held at the University of Michigan Law School, Ann Arbor, Michigan, on Friday, October 9, 2015. The symposium will focus on ongoing developments regarding the unique US practice of taxing citizens who live permanently overseas. With the adoption of regimes such as the expatriation tax added by IRC § 877A and the Foreign Account Tax Compliance Act (FATCA), the taxation of non-residents with US person status now has serious and tangible implications.

The symposium presenters will offer different perspectives on the meaning, feasibility, efficiency, and fairness of the U.S. practice of citizenship taxation, and will comment on the practical and policy effects of new legislative developments. We invite proposals that consider U.S. citizenship-based taxation from a historical, economic, social, political, institutional, or philosophical perspective. We welcome proposals from junior scholars and from scholars within and outside the United States.