Citizenship Taxation

The United States is the only country that taxes its citizens’ worldwide income, even when those citizens live indefinitely abroad. This Article critically evaluates the traditional equity, efficiency, and administrability arguments for taxing nonresident citizens. It also raises new arguments Read More …

The Demographic Transformations of Citizenship

The Demographic Transformations of Citizenship examines how attempts by contemporary states to govern demographic anxieties are shaping ideas about citizenship both as a boundary-maintaining mechanism and as an ideal of equal membership. These anxieties, while most often centred upon immigration, Read More …

Naturalization Trends in the United States

This article examines the latest U.S. naturalization data available, including historical trends and socioeconomic characteristics of naturalized citizens. Unless otherwise noted, data on the number and characteristics of foreign nationals who naturalized during FY 2014 are from the Department of Read More …