The problem isn&#x27;t citizenship-based taxation, it&#x27;s an odd concept but it&#x27;s been there for a very long time, there&#x27;s a relatively high standard deduction and IIRC your local income tax is also deductible. Expats have dealt with that for more than a century.<p>As the article points out, the problem is FATCA which doesn&#x27;t come close to fixing the issue it&#x27;s supposed to fix (income tax evasion) and completely breaks expats under the standard deduction limit.