Part II of this article provides an overview of the U.S. tax system applicable to citizens, permanent residents, and nonresidents. Part III discusses the prior law applicable to expatriates and the history behind that law. Part IV discusses the provisions of the HEART Act and the changes the new system makes to the exit tax regime. Finally, Part V considers the policy implications of the new exit tax system.
Arsenault, Steven J.
"Surviving a Heart Attack: Expatriation and the Tax Policy Implications of the New Exit Tax,"
Akron Tax Journal: Vol. 24
, Article 2.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol24/iss1/2