SEAT Working Paper Series

Below: Consult SEAT’s working paper research

SEAT’s additional research and publications can be consulted at this link.

 

SEAT Working Paper Series #2023/1

Extraterritorial Taxation #1: How It Has Evolved

Since Cook v. Tait was decided in 1924 much has changed, with respect to both federal taxation and U.S. citizenship. This paper explains their parallel evolutions and why they call for Cook to be revisited.

Available at: https://ssrn.com/abstract=4464210.

SEAT Working Paper Series #2023/2

Extraterritorial Taxation #2: How It Is Experienced

This paper summarizes the findings of three recent surveys conducted to better understand how overseas Americans experience U.S. extraterritorial taxation.

Available at: https://ssrn.com/abstract=4465003.

 

SEAT Working Paper Series #2023/3

Extraterritorial Taxation #3: Education and Advocacy

This paper describes the efforts of many different organizations and individuals to change to the U.S. extraterritorial tax system, to lessen its burden on overseas Americans.

Available at: https://ssrn.com/abstract=4465124.

SEAT Working Paper Series #2023/4

Extraterritorial Taxation #4: Why Nothing Changes

This paper describes the obstacles to change of the U.S. extraterritorial tax system.

Available at: https://ssrn.com/abstract=4465208.

SEAT Working Paper Series #2023/5

Extraterritorial Taxation #5: Refuting the Rationales

This paper summarizes and refutes the most commonly offered rationales for the taxation by the United States of the worldwide income of overseas Americans.

Available at: https://ssrn.com/abstract=4465327.

SEAT Working Paper Series #2023/6

Extraterritorial Taxation #6: No Compelling Governmental Interest

This paper confronts the rationales for U.S. extraterritorial taxation with the reality of the system in place today and explains why the United States does not have a compelling interest in taxing overseas Americans in the manner it does.

Available at: https://ssrn.com/abstract=4465450.

SEAT Working Paper Series #2023/7

Extraterritorial Taxation #7: Inherently Suspect

The U.S. extraterritorial tax system is subject to strict scrutiny – the highest level of equal protection scrutiny. As such, it is “inherently suspect,” in violation of 14th Amendment equal protection.

Available at: https://ssrn.com/abstract=4465558.

SEAT Working Paper Series #2023/8

Extraterritorial Taxation #8: More Violations of Equal Protection

The U.S. extraterritorial tax system violates 14th Amendment equal protection not only because it is inherently suspect (as examined in Extraterritorial Taxation #7), but also because it creates a second class of citizens and is founded and perpetuated in animus.

Available at: https://ssrn.com/abstract=4465589.

 

SEAT Working Paper Series #2023/9

Extraterritorial Taxation #9: Forcible Destruction of Citizenship

The U.S. extraterritorial tax system “abridges and affects” U.S. citizenship, leading to the forcible destruction of U.S. citizenship in violation of the 1967 U.S. Supreme Court decision Afroyim v. Rusk.

Available at: https://ssrn.com/abstract=4465596.

 

SEAT Working Paper Series #2023/10

Extraterritorial Taxation #10: Violating Human Rights

The U.S. extraterritorial tax system violates multiple international human rights instruments that the United States has signed, or signed and ratified.

Available at: https://ssrn.com/abstract=4465610.

 

SEAT Working Paper Series #2023/11

Extraterritorial Taxation #11: Deference or Constitutionalization?

Instead of practicing deference, federal courts must subject tax legislation to the same constitutional review to which they subject other legislation.

Available at: https://ssrn.com/abstract=4465622.

 

SEAT Working Paper Series #2023/12

Extraterritorial Taxation #12: It’s Not About Paying Taxes

Objections to the U.S. extraterritorial tax system are not about paying taxes – most owe no U.S. tax – but about a highly complex and penalizing system that prevents overseas Americans from living normal lives and subjects them to high levels of risk and stress.

Available at: https://ssrn.com/abstract=4466128.

 

SEAT Working Paper Series #2023/13

Extraterritorial Taxation #13: Other Countries Have a Duty to Act

This paper explains what the officials of other countries must understand about the U.S. extraterritorial tax system, what they must do about it, and why they have a duty to act. This paper concludes with first-hand testimony from residents (many dual citizens) of 33 countries.

Available at: https://ssrn.com/abstract=4466153.

 

SEAT Working Paper Series #2023/14

Extraterritorial Taxation #14: Revenue Neutrality Makes No Sense

Conditioning the end of the U.S. extraterritorial tax system on revenue neutrality is nonsensical and a barrier to genuine reform.

Available at: https://ssrn.com/abstract=4466208.

 

SEAT Working Paper Series #2023/15

Extraterritorial Taxation #15: Taxing in Respect of Rights

This paper: (1) cautions against any new U.S. tax system that would perpetuate the constitutional and human rights violations of the current system, (2) explains how other countries are able to further the legitimate purpose of preventing tax abuse while also respecting fundamental rights, and (3) describes the salient features of the right system for the United States.

Available at: https://ssrn.com/abstract=4466241.

 

SEAT Working Paper Series #2023/16

Extraterritorial Taxation #16: Cook Is Ripe for Revisiting

This paper contains three concurrent timelines detailing the step-by-step expansion of U.S. extraterritorial taxation as well as of citizenship and equal protection, since the 1924 U.S. Supreme Court decision Cook v. Tait. These timelines underscore how Cook is ripe for review.

Available at: https://ssrn.com/abstract=4466275.