The United States of America is the ONLY country in the world that both:
1. Confers citizenship by birth inside the country; AND
2. Imposes worldwide taxation and regulation based on citizenship.
Therefore, it is reasonable to conclude that:
US citizenship is the world’s only true “taxation-based citizenship”.
Afroyim – Should extending constitutional status to US citizenship be understood as a new gift or exacerbating an old curse?
The 1967 judgment of the US Supreme Court in Afroyim could be seen as the "young" gift of citizenship or the expansion of the "old" rule of @citizenshiptax – depending on how you see it. It wasn't until the 2010 #FATCA law that the picture became clear. https://t.co/9rQIVEDf32
— John Richardson – lawyer for "U.S. persons" abroad (@ExpatriationLaw) November 11, 2022
US Citizenship Stripping Before 1967 – The Significance Of Afroyim
The US government was stripping US citizens of their citizenship if they committed various “expatriating” acts. This was codified in statutes that mandated that certain kinds of conduct would result in the loss of US citizenship. At various times the expatriating conduct included (but was not limited to): naturalizing as a citizen of another country, voting in a foreign election, serving in the armed forces of a foreign country and even marrying a non-citizen.
US Citizenship Stripping After 1967 – Afroyim
The 1967 US Supreme Court decision in Afroyim clarified that Congress lacked the power to strip US citizens (who were born or naturalized in the United States) of their citizenship. The Afroyim ruling clarified that:
1. US citizenship belonged to the citizen and could be lost by the citizen only if the citizen voluntarily relinquished US citizenship by voluntarily committing an expatriating act with the intention of relinquishing US citizenship; and
2. Congress cannot enact laws or engage in practices that result in the forcible destruction of citizenship.