2026 International Member Survey on taxation, compliance and other policies. 

Some highlights from the study:

• 88% of respondents support Residence-based taxation
• 77% of respondents say double taxation is affecting them
• 86% of respondents find U.S. tax compliance onerous
• 68% of respondents have experienced banking or investment restrictions

Results of ACA’s fall 2025 membership survey on taxes, compliance and other policies. - American Citizens Abroad