2006 June # – Kirsch

 
Michael S. Kirsch
The tax code as nationality law
Harvard journal on legislation 43:2 (summer 2006) 375-436

http://papers.ssrn.com/sol3/papers.cfm?abstract_id=785425

In the context of the recent passage of the American Jobs Creation Act of 2004, Kirsch
“addresses the extent to which the special definitions of citizenship for federal tax purposes violate customary international law and constitutional limitations” and concludes that “Congress should return to a uniform definition of citizenship for both tax and nationality law purposes.”
 

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