8 Pages Posted: 10 Jan 2017 Last revised: 13 Jan 2017

Date Written: January 8, 2017

Abstract

Citizenship-based taxation (CBT) is the imposition of taxes by a country on income not generated there, or on assets not located there, from an individual who does not live there, only because the individual is defined as a citizen of the country. This essay argues that CBT violates the US constitution as a form of invidious discrimination, based on precedents.