Additional ACAGF Research and Educational Efforts

 

2026 International Member Survey on taxation, compliance and other policies 

  • 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.

 

2015 Study on the impacts of tax legislation on U.S. citizens overseas

In 2015 ACAGF in conjunction with the University of Nevada, Reno conducted a study on the impacts of tax legislation on U.S. citizens overseas. Key findings from the study indicated that:

  • Seventy-eight percent (78) of respondents felt having to comply with U.S. tax law puts them at a professional disadvantage compared to others working in their country of residence
  • Eighty-six percent (86) of respondents said that FATCA needs to be reworked to allow Americans overseas access to banking services and include a “Same Country exemption” provision (i.e., no reporting requirement for accounts held in the same country of residence)
  • Overseas Americans generally felt the IRS was not keeping them informed about how to comply with evolving tax law

 

2015 Survey on opinions of U.S. citizens overseas

ACAGF in conjunction with Greenback Expat Tax Services also conducted this survey in 2015 with over 1,800 US expats to gather the opinions of overseas Americans on the issues that impact them most. One clear message the data reflected was the growing frustration with US tax laws, such as Foreign Account Tax Compliance Act (FATCA), a major US initiative to uncover US taxpayers hiding money overseas to avoid paying American taxes.

 

Our Education: Government and the Community

Webinars explaining ACAGF’s research work with DEG

After fielding our research studies with District Economics Group (DEG) - see above, ACAGF hosted a series of webinars for both the U.S. Congress and the Community to explain how the research was conducted and how Residence-based taxation (RBT) can pass into law.

 

Webinar explaining Congressman Holding’s Tax Fairness for Americans Abroad Legislation

In 2019 American Citizens Abroad (ACA) and American Citizens Abroad Global Foundation (ACAGF) hosted two webinars updating the community on the Congressman Holding’s legislation, Tax Fairness for Americans Abroad Act (TFAA). Introduced on December 20, 2018 by Representative Holding (R-NC), TFAA (H.R. 7358) would have changed the approach to taxing US citizens living and working overseas to a residency-based taxation—some call it territorial-- approach.  U.S. citizens overseas would no longer be taxed on income that is not earned in the United States.  The webinar explained the contours of the legislation and discussed strategies for advancing the legislation in Congress.

 

Conference on Residence-based taxation (RBT) versus Citizenship-based taxation (CBT)

ACAGF held a conference in Toronto, Canada where academics discussed the values of RBT versus CBT “21st Century Taxation of Americans Abroad: Citizenship-based taxation vs. Residence-based taxation.” The conference was held on Friday, May 2, 2014 in Toronto, Canada at St Michael’s College where tax, law, banking and finance professionals debated the tax treatment of overseas Americans. 

Professor Michael Kirsch of Notre Dame University defended citizenship-based taxation (CBT) and Dr. Bernard Schneider, Teaching Fellow at Queen Mary University of London School of Law, recommended residence-based taxation (RBT). Professor Kirsch highlighted the community aspects of American citizenship as a basis for taxation whereas Dr. Schneider focused on the need for the law to adapt to the composition of Americans abroad and the realities faced by long-term overseas residents

2024 Webinars and Events

  • February, 2024 webinar “Possible Legislative Remedies for U.S. Taxation of Expats hosted by US Expat Conference
  • January, 2024 webinar ACA and ACAGF Advocacy and Education Efforts hosted by The American International Club of Geneva (AIC)

2023 Webinar and Events

  • September, 2023 Town Hall Evening Zurich, ACA’s efforts in Washington, DC / Tax, Estate & Financial Planning for US Taxpayers living in Switzerland
  • September, 2023 Town Hall Evening Lausanne , ACA’s efforts in Washington, DC / Tax, Estate & Financial Planning for US Taxpayers living in Switzerland
  • February, 2023 Marylouise Serrato, ACA's Executive Director, talked on “The Value of US Citizenship in 2023 for Expats” and provided a summary of ACA's work helping address some of the challenges that expats face.

2021 Webinars and Events

2020 Webinars and Events

2019 Webinars and Events

2018 Webinars and Events

2017 Webinars and Events

2016 Webinars and Events

2015 Webinars and Events