Departmental Bulletin Paper Race, Cultural Identity, Citizenship, Tax, FATCA, and FBAR : An Essay on the Plight of an Expatriated U.S. Citizen in Japan

Flake, Lee

97 ( 1-4 )  , pp.71 - 92 , 2018-01-25 , 長崎大学経済学会
ISSN:02869101
Description
The author takes a critical look at cultural identity and raises the question of race as a valid concept for biological or social classification and expands this point to inquire how Japanese and society determines who belongs as societal members. Marginality and ambiguity create separate criteria for determining who is Japanese. The author explains taxation laws imposed by the U.S. government on its expatriated citizens including citizenship tax, FATCA and FBAR. The burden of having to file taxes based on citizenship and not on employment or country of residence raises a question of the fairness of the tax system of the United States.
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http://naosite.lb.nagasaki-u.ac.jp/dspace/bitstream/10069/37968/1/Keizai97_1_71.pdf

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