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Full-Text Articles in Law
Tax Symposium: Introduction, Reuven S. Avi-Yonah
Tax Symposium: Introduction, Reuven S. Avi-Yonah
Michigan Journal of International Law
This issue of MJIL features four out of the many outstanding papers that were presented at a conference on Taxation and Citizenship held at Michigan Law in October 2015 and co-organized by Allison Christians and myself. The impetus for the conference was the realization that the unique U.S. practice of taxing its citizens on worldwide income, regardless of where they reside, has become a major flashpoint in the relationship between the United States and its citizens living overseas, and sometimes also between the United States and the country those citizens resided in.
Citizenship Overreach, Peter J. Spiro
Citizenship Overreach, Peter J. Spiro
Michigan Journal of International Law
This Article examines international law limitations on the ascription of citizenship and national self-definition. The United States is exceptionally generous in its extension of citizenship. Alone among the major developed states, it extends citizenship to almost all persons in its territory at the moment of birth. This birthright citizenship is constitutionally protected under the Fourteenth Amendment. At the same time that it is generous at the front end, U.S. citizenship is sticky at the back. Termination of citizenship on the individual’s part can involve substantial fees. Expatriation is contingent on tax compliance and, in some cases, will implicate the recognition …
A Global Perspective On Citizenship-Based Taxation, Allison Christians
A Global Perspective On Citizenship-Based Taxation, Allison Christians
Michigan Journal of International Law
This Article contends that, with regard to individuals who reside permanently outside of the United States, the global assistance sought under FATCA to enforce U.S. income taxation solely on the basis of citizenship violates international law. It argues that insisting upon foreign cooperation with the FATCA regime, under threat of serious economic penalties, is inconsistent with universally accepted norms regarding appropriate limits to the state’s jurisdiction to tax, while also being normatively unjustified. Accordingly, FATCA should be rejected by all other nation states to the extent it imposes any obligations with respect to individuals who permanently reside outside of, and …
Minimalism About Residence And Source, Wei Cui
Minimalism About Residence And Source, Wei Cui
Michigan Journal of International Law
In this Article, I relate the discomfort with fundamental principles in taxing individuals’ worldwide income to a problem that has attracted greater attention in recent years: the assignment of geographical sources to income. I suggest that there is substantial similarity between critiques of residence rules (of which critiques of citizenship-based taxation are examples) and critiques of source rules. However, I argue that problematic residence and source rules are only symptoms, not causes, of unsatisfactory conceptual paradigms in international taxation. Many scholars portray source and residence rules as inadequate means for achieving purportedly given normative objectives in the age of intense …
Defining Residence For Income Tax Purposes: Domicile As Gap-Filler, Citizenship As Proxy And Gap-Filler, Edward A. Zelinsky
Defining Residence For Income Tax Purposes: Domicile As Gap-Filler, Citizenship As Proxy And Gap-Filler, Edward A. Zelinsky
Michigan Journal of International Law
In this paper, I place the United States’ adherence to citizenship-based taxation in the context of the states’ tax systems. Forty-one states impose general income taxes on the worldwide incomes of their respective residents. These state tax systems are important repositories of experience that confirm the administrative benefits of citizenship-based taxation. Domicile today plays an important role in state tax systems as a gap-filler when more objective statutory residence laws fail to assign any state of residence to the taxpayer. Citizenship is an administrable proxy for domicile and serves a similar gap-filling role in the taxation of individuals whose income …
The Case Against Taxing Citizens, Reuven S. Avi-Yonah
The Case Against Taxing Citizens, Reuven S. Avi-Yonah
Articles
The bipartisan tax reform bill recently introduced by Sens. Ron Wyden, D-Ore., and Judd Gregg, R-N.H., proposes to abolish IRC section 911. That section, which exempts U.S. citizens living overseas from tax on the first $80,000 of earned income, is indeed anomalous in the context of a tax on all income "from whatever source derived," and has been subjected to criticism. However, there is a reason section 911 has been in the code since the 1920s: In its absence, citizenship-based taxation becomes completely unadministrable. Rather than continuing the long argument over section 911, Congress should therefore reexamine the basic premise: …
Transnational Families In Crisis: An Analysis Of The Domestic Violence Rule In E.U. Free Movement Law, Adam Weiss
Transnational Families In Crisis: An Analysis Of The Domestic Violence Rule In E.U. Free Movement Law, Adam Weiss
Michigan Journal of International Law
This Essay analyzes a concrete rule of European law that has emerged to address the problem of domestic violence within certain transnational families. The domestic violence rule is found in Article 13 of the European Community Free Movement Directive (the Directive), legislation that governs the rights of E.U. citizens and their family members to enter and reside in other E.U. Member States.6 The rule affects the rights of a discrete group: non-E.U. ("third-country national") family members of migrant E.U. citizens, that is, E.U. citizens who have moved to another E.U. Member State (the "host State") to exercise residence rights there. …
The Justiciability Of Eligibility: May Courts Decide Who Can Be President?, Daniel P. Tokaji
The Justiciability Of Eligibility: May Courts Decide Who Can Be President?, Daniel P. Tokaji
Michigan Law Review First Impressions
The 2008 election cycle has been a busy one for legal disputes over the qualifications of presidential candidates, with federal cases having been filed to challenge both major candidates’ eligibility under the “natural born Citizen” clause. These cases unquestionably present vital questions of constitutional law, touching on matters of self-evident national importance. It is doubtful, however, that they are justiciable in lower federal courts. Standing requirements and the political question doctrine make it unlikely that a federal court will reach the merits in cases of the type filed to date.
Mccain’S Citizenship And Constitutional Method, Peter J. Spiro
Mccain’S Citizenship And Constitutional Method, Peter J. Spiro
Michigan Law Review First Impressions
Many things may obstruct John McCain’s path to the White House, but his citizenship status is not among them. The question of his eligibility, given the circumstances of his birth, has already been resolved. That outcome has been produced by actors outside the courts. . . . If non-judicial actors—including Congress, editorialists, leading members of the bar, and the People themselves—manage to generate a constitutional consensus, there isn’t much that the courts can do about it. In cases such as this one, at least, that seems to be an acceptable method of constitutional determination.
Originalism And The Natural Born Citizen Clause, Lawrence B. Solum
Originalism And The Natural Born Citizen Clause, Lawrence B. Solum
Michigan Law Review First Impressions
The enigmatic phrase “natural born citizen” poses a series of problems for contemporary originalism. New Originalists, like Justice Scalia, focus on the original public meaning of the constitutional text. The notion of a “natural born citizen” was likely a term of art derived from the idea of a “natural born subject” in English law—a category that most likely did not extend to persons, like Senator McCain, who were born outside sovereign territory. But the Constitution speaks of “citizens” and not “subjects,” introducing uncertainties and ambiguities that might (or might not) make McCain eligible for the presidency.
Why John Mccain Was A Citizen At Birth, Stephen E. Sachs
Why John Mccain Was A Citizen At Birth, Stephen E. Sachs
Michigan Law Review First Impressions
Senator John McCain was born a citizen in 1936. Professor Gabriel J. Chin challenges this view in this Symposium, arguing that McCain’s birth in the Panama Canal Zone (while his father was stationed there by the Navy) fell into a loophole in the governing statute. The best historical evidence, however, suggests that this loophole is an illusion and that McCain is a “natural born Citizen” eligible to be president.
Why Senator John Mccain Cannot Be President: Eleven Months And A Hundred Yards Short Of Citizenship, Gabriel Chin
Why Senator John Mccain Cannot Be President: Eleven Months And A Hundred Yards Short Of Citizenship, Gabriel Chin
Michigan Law Review First Impressions
Article II, section 1 of the Constitution provides that “No Person except a natural born Citizen . . . shall be eligible to the Office of President . . . .” A person must be a citizen at birth to be a natural born citizen. Senator McCain was born in the Canal Zone in 1936. Although he is now a U.S. citizen, the law in effect in 1936 did not grant him citizenship at birth. Because he was not born a citizen, he is not eligible to the office of president.
Impossible Subjects: Illegal Aliens And Alien Citizens, Leti Volpp
Impossible Subjects: Illegal Aliens And Alien Citizens, Leti Volpp
Michigan Law Review
America is a nation of immigrants, according to our national narrative. This is the America with its gates open to the world, as well as the America of the melting pot. Underpinning this national narrative is a very particular story of immigration that foregrounds the inclusion of immigrants, rather than their exclusion. Highlighted in this story is the period before 1924, of relatively unfettered European immigration, and the period after 1965, post the lifting of national origins quotas. Also underlying this national narrative is a particular story about what happens once immigrants enter. In this story the immigrant traverses smoothly …
Justifying The Disparate Impact Standard Under A Theory Of Equal Citizenship, Rebecca S. Giltner
Justifying The Disparate Impact Standard Under A Theory Of Equal Citizenship, Rebecca S. Giltner
Michigan Journal of Race and Law
Part I of this Note outlines the limitations on congressional power under Section V and their implications for justifying the constitutionality of the disparate impact standard. Part II explores the prohibition of intentional discrimination as a justification for the disparate impact standard and argues that justifying the disparate impact standard through this theory, as some courts currently do, may eventually narrow disparate impact doctrine and thus constrain the possibilities for substantive equality in employment. This Part also analogizes the limits of using an intentional discrimination rationale to justify the disparate impact standard to the limits of using the diversity rationale …
General Principles Of Civil Law Of The People's Republic Of China (Translation), Whitmore Gray, Henry R. Zheng
General Principles Of Civil Law Of The People's Republic Of China (Translation), Whitmore Gray, Henry R. Zheng
Articles
(Adopted April 12, 1986, at the Fourth Session of the Sixth National People's Congress, to take effect on January 1, 1987)
General Principles Of Civil Law Of The People's Republic Of China (Translation), Whitmore Gray, Henry R. Zheng
General Principles Of Civil Law Of The People's Republic Of China (Translation), Whitmore Gray, Henry R. Zheng
Articles
(Adopted April 12, 1986, at the Fourth Session of the Sixth National People's Congress, to take effect on January 1, 1987.)'
The Constitutions Of West Germany And The United States: A Comparative Study, Paul G. Kauper
The Constitutions Of West Germany And The United States: A Comparative Study, Paul G. Kauper
Michigan Law Review
The purpose of this article is to present a descriptive overall picture of the fundamental features of the system established by the Basic Law and at the same time point up significant comparisons and contrasts by reference to the Constitution. Eleven years have now elapsed since the Basic Law went into effect, and significant decisions of the Federal Constitutional Court (Bundesverfassungsgericht ) noted at the appropriate points, serve to illuminate the working of the system established by it.
Aliens - Naturalization - Netural Aliens Who Sought Relief From Military Service Barred From Becoming United States Citizens, John Houck S.Ed.
Aliens - Naturalization - Netural Aliens Who Sought Relief From Military Service Barred From Becoming United States Citizens, John Houck S.Ed.
Michigan Law Review
During World War II, an alien who was a citizen or a subject of a neutral country was allowed to escape service in the armed forces of the United States by signing Selective Service Form DSS 301. A release thus obtained carried with it a disability ever to become a citizen of the United States. A substantial number of neutral aliens availed themselves of this relief from military service. Today, the courts are faced with the problem of whether signing Form 301 shall in every case prevent the alien from becoming a citizen. It is the purpose of this comment …
Constitutional Law-Equal Protection-Validity Of State Restraints On Alien Ownership Of Land, Alfred W. Blumrosen S.Ed.
Constitutional Law-Equal Protection-Validity Of State Restraints On Alien Ownership Of Land, Alfred W. Blumrosen S.Ed.
Michigan Law Review
In the short period of five years, action on three governmental fronts has solved one problem of state legislation which seemed to violate a basic premise of the equal protection clause of the Fourteenth Amendment. Congress, the Supreme Court and the courts of last resort of two states have acted to destroy the effectiveness of state laws which prohibited ownership of land by aliens ineligible for citizenship. These laws incorporated whatever classification Congress established for naturalization purposes into state statutes determining rights to own land. This process has resulted in recent years in discrimination against Orientals, particularly Japanese. The purpose …