Law Commons^™

The Future Of Mineral Development On Federal Lands In The United States, John D. Leshy

The Future of Natural Resources Law and Policy (Summer Conference, June 6-8)

11 pages.

Includes bibliographical references

"Outline of presentation of John D. Leshy, Harry D. Sunderland Distinguished Professor, U.C. Hastings College of the Law, Natural Resources Law center, June 7, 2007" (pp. 3-5)

"Leshy draft 4.27.07 For Natural Resources Law Center" (pp. 6-13)

Taxing Citizens In A Global Economy, Michael S. Kirsch

Journal Articles

This Article addresses a fundamental issue underlying the U.S. tax system in the international context: the use of citizenship as a jurisdictional basis for imposing income tax. As a general matter, the United States is the only economically developed country that taxes its citizens abroad on their foreign income.

Despite this broad general assertion of taxing jurisdiction, Congress allows citizens abroad to exclude a limited amount of their income earned from working outside the United States. Influential lobbying groups, including businesses that employ significant numbers of U.S. citizens abroad, argue that this exclusion is necessary in order to keep American …