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Articles 31 - 35 of 35
Full-Text Articles in Law
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
Articles
The states' income tax systems are important repositories of experience which 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 federal taxation of individuals whose income and activities straddle across national boundaries.
The states' difficulties enforcing domicile-based taxation highlight the administrative benefits of citizenship-based taxation. As long as residence is understood for tax purposes in terms of domicile, …
Seeking Citizenship In The Shadow Of Domestic Violence: The Double Bind Of Proving “Good Moral Character”, Nancy E. Shurtz
Seeking Citizenship In The Shadow Of Domestic Violence: The Double Bind Of Proving “Good Moral Character”, Nancy E. Shurtz
Saint Louis University Law Journal
No abstract provided.
Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael Kirsch
Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael Kirsch
Journal Articles
Modern developments raise significant questions about the future importance (or non-importance) of formal citizenship status. For example, while many have interpreted the European Union project, with its emphasis on the free movement of individuals, as portending the decreasing relevance of nationality, recent developments, such as the “Brexit” vote, suggest that national identity remains an important factor for many individuals. While much of the public debate over citizenship focuses on areas, such as immigration, that are more obviously tied to formal citizenship status, this debate also impacts cross-border tax policy.
Over the past decade, several scholars have addressed the use of …
Buying In: Residence And Citizenship By Investment, Allison Christians
Buying In: Residence And Citizenship By Investment, Allison Christians
Saint Louis University Law Journal
No abstract provided.
Human Rights Law And The Taxation Consequences For Renouncing Citizenship, William Thomas Worster
Human Rights Law And The Taxation Consequences For Renouncing Citizenship, William Thomas Worster
Saint Louis University Law Journal
No abstract provided.