Reuven Avi-Yonah (Michigan) has posted two new pieces on SSRN regarding taxation and citizenship. The first is titled “Taxation and Birthright Citizenship.” Here is the abstract:

Individuals who are born in the US are citizens of the US and of the state where they reside if they are “subject to the jurisdiction” of the US.  The debate focuses on the meaning of jurisdiction in this context. The majority view is that it just means territoriality jurisdiction, so that anyone born within the US is automatically a citizen regardless of the immigration status of her parents.  The minority view is that jurisdiction is related to political allegiance (nationality jurisdiction), which is why children born to diplomats, invading armies, and Indian tribes are excluded. This issue is currently before the Supreme Court. This paper argues that worldwide taxation of citizens as adopted by the US since 1861 is based on the right to entry and supports the minority view.

The second is titled “Citizenship and Nationality Law,” which discusses the relationship between citizenship based taxation and nationality law, and argues that the main reason to tax citizens living permanently abroad on worldwide income is the right of entry.