Open AccessIs the Nation of Immigrants Punishing Its Emigrants: A Critical Review of the Expatriation Rules Revised by the American Jobs Creation Act of 2004
Author(s) -
Eva Farkas-DiNardo
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2005.1000
Subject(s) - taxable income , income tax , international taxation , state income tax , double taxation , jurisdiction , law and economics , economics , tax law , labour economics , business , tax avoidance , tax reform , public economics , political science , law , accounting