Mason (Virginia) and Dagan (Oxford): "Rethinking Citizenship Taxation"

4 minutes agoAugust 15, 2025 - AI Generated Podcast ...This podcast is a discussion of a recent 2025 paper by Professors Ruth Mason of the University of Virginia and Tsilly Dagan of the University of Oxford title:Reconsidering Citizenship TaxationBoth the paper and the AI generated podcast based on the paper are interesting. The paper discusses citizenship taxation as a theoretical concept. It in no way discusses the reality of citizenship taxation.To put it simply:A discussion of how citizenship taxation actually works and its effects on the lives of those inpacted by it is most notable in its absence.________________________________________________Citizenship Taxation: A Flawed Solution for Global Mobility 1 source The provided text explores citizenship taxation as a potential remedy for the challenges that global mobility and digitalization of work pose to traditional tax systems. It examines how taxation based solely on citizenship aims to prevent tax base erosion by taxing citizens worldwide, regardless of their residence, but argues that this approach is too simplistic and faces significant administrative hurdles, as seen in the United States' experience. The text also highlights how wealthy nations are better equipped to implement such systems unilaterally, potentially exacerbating global disparities, and questions whether multilateral cooperation would genuinely benefit all states equally. Ultimately, it suggests that a combination of citizenship and residence-based taxation might offer a fairer and more effective solution by better aligning tax obligations with actual community membership. This is a public episode. If you would like to discuss this with other subscribers or get access to bonus episodes, visit expatriationlaw.substack.com