Scoring the End of Citizenship-based Taxation

AARO has long supported the elimination of citizenship-based taxation (CBT) in favor of the universal practice of a residency-based taxation regime (RBT). CBT unfairly burdens American citizens abroad, imposing significant costs on tax preparation and reporting, often where no tax is due, and leading to double taxation. Many in Congress believe that the elimination of CBT would cost too much money. In the absence of any official “scoring”, i.e., estimation of the cost of ending CBT, AARO has decided to “score” the elimination of CBT ourselves with the advice and input from David Pinto, who has done extensive research on the matter. This document provides an overview of this scoring.

CBT Scoring Paper, 28 August 2024