https://scholarship.law.slu.edu/cgi/viewcontent.cgi?article=1083&context=lj
Taxation and the Human Right to Renounce Citizenship
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This law journal article from Saint Louis University examines the legality of the United States' "exit tax" imposed on individuals who renounce their citizenship. The author, William Thomas Worster, analyzes this taxation in the context of international human rights law, particularly the right to change nationality and the right to leave one's country. The article explores the evolution of U.S. tax laws targeting expatriation and then investigates the international legal framework protecting the right to renounce citizenship, including the Universal Declaration of Human Rights and the International Covenant on Civil and Political Rights. Ultimately, the piece argues that the U.S. exit tax regime infringes upon the fundamental human right to renounce nationality as it cannot be justified under permissible limitations in international law.
