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


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Title: Race, Cultural Identity, Citizenship, Tax, FATCA, and FBAR : An Essay on the Plight of an Expatriated U.S. Citizen in Japan
Authors: Flake, Lee
Issue Date: 25-Jan-2018
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 経営と経済, 97(1-4), pp.71-92; 2018
Abstract: 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.
Description: 吉田省三教授定年退職記念号 / In Honour of Prof. Shozo Yoshida
Keywords: race / society / cultural identity / citizenship / tax / FATCA / FBAR
URI: http://hdl.handle.net/10069/37968
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 97 No. 1-4

Citable URI : http://hdl.handle.net/10069/37968

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