He is advocating taxing avoidance clear as day.
I agree the rules and regulations should be better. But he is going one huge step further.
He clearly states US citizens abroad should not pay US taxes. (edit to add "US" which I thought was obvious)
That's not exactly true: he states that US citizens abroad should not pay US taxes. We already have to pay taxes in the places we live, just as non-US citizens living in the US still have to pay taxes in the US.
In your opinion: should that person pay US tax?
http://en.wikipedia.org/wiki/International_taxation#Individu...
What's so extraordinary about "avoiding" to pay taxes for services you will not use?
If he doesn't want to have "being American insurance" then yes maybe he should give up his citizenship.
Had he argued just for less complex rules and regulations then I agree but that is not all he is advocating.
He is telling US taxpayers hey keep the country going, I am not going to contribute anything but I want to be able to easily comeback if I need to.
And once he comes back he will be liable to paying taxes.
Besides, is this Rhodes scholarship publicly financed? Because according to wikipedia it's funded by a private trust in England.
FTA: "My “in-person final loss of citizenship appointment” is scheduled for Jan. 14 at the United States Consulate here."
This isn't about tax avoidance-- as the article points out the first $97k earned abroad isn't taxed and above that it isn't double taxed.
The problem is that the regulations are absurd, not well documented, and the fines and penalties for innocent errors (such as not filing the right form at the right time for bank accounts on which you owe no tax) are extraordinary.
As an american who has spent an extended time abroad, we also suffer from the fact that the rules for banks are so bad that many countries simply won't open bank accounts for americans, because they aren't prepared for the hassle.
It's often quite difficult to live and work in a country and not have a local bank account. It makes getting and making payments to people in that country much more difficult.