SEAT Working Paper Series - Extraterritorial Taxation #11: Deference or Constitutionalization?

March 15, 2024 - Participants include:

 

Dr. Karen Alpert - @FixTheTaxTreaty

Dr. Laura Snyder - @TAPInternation

John Richardson - @Expatriationlaw

The purpose of SEAT has been and continues to be to conduct research (including the SEAT survey), prepare position papers, make submissions by SEAT to various governments, facilitate advocacy by individuals impacted, file amicus briefs and provide a centre for educating interested parties about the U.S. extra-territorial tax regime. (SEAT's work may be found on the SEAT website.)

SEAT believes that the problems caused to Americans abroad by the U.S. extraterritorial tax regime can be ended ONLY by severing citizenship from tax residency. We encourage the United States to join the rest of the world by taxing individuals on the basis of residence and source and NOT based on the citizenship of an individual.

Part of SEAT's work has been break our research into specific issues and categories. These categories are expressed as "SEAT Working Papers". In order to make the "SEAT Working Papers" available in podcast form, SEAT co-founders Karen Alpert, Laura Snyder and John Richardson are developing a series of podcasts - featuring interactive discussion - where we distill the "working paper" into conversational format. It is our hope that these podcasts will make SEAT's content available to a larger group of people.

 

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.

AI Version:

 

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"In this informative episode, host John Richardson delves into the complex narrative surrounding taxation and constitution rights, intricately dissecting the question - Should U.S. tax law be constitutionally reviewed? This leads him and his guest experts into the nuanced layers of "Extraterritorial Taxation: Deference or Constitutionalization?", the provocative topic of Seat Working Paper 11.

The experts, Laura Snyder hailing from Paris and Karen Alpert from Australia, dissect the underlying purpose of the working paper. They engage in a deep discussion about the roles of the Supreme Court and Congress in shaping tax laws, providing unprecedented insights into the topic. They pose acute queries regarding the possible power dynamics and repercussions that could result if tax law creation remains unchecked and outside constitutional review.

Taking the discussion a step further, they link the discussion with the plight of American expats. They explore the profound implications regulations have on fundamental rights and use the U.S tax code as an example. The debate highlights the fallback of unlimited tax powers and reiterates the importance of forming equitable tax policies.

Join Richardson and his esteemed guests as they unravel complicated discussion on the potential influence taxation has on societal behavior, ethical dilemmas concerning human rights and tax laws, and the critical role of constitutional review in striking a balance between the state's fiscal needs and citizens' fundamental rights.

Listeners can expect an enlightening dialogue that simplifies the labyrinth of tax laws and provides valuable insights for both legal experts and everyday citizens. Tune in for the captivating dialogue on complexities of taxation and the potential constitutionalization of U.S. tax laws."