Important new research on Residence-Based Taxation (RBT) is coming soon.

For more than a decade, ACA Global Foundation (ACAGF) has supported independent research examining the economic and federal revenue implications of moving the United States from citizenship-based taxation to residence-based taxation. Our previous research, conducted with District Economics Group (DEG), demonstrated that a carefully designed RBT system could potentially be implemented at zero or near-zero cost to the U.S. Treasury.

Now, ACA Global Foundation is preparing to release updated research examining the federal revenue implications of RBT for fiscal years 2027–2036.

This new analysis will contribute to a better understanding of the fiscal and economic considerations associated with residence-based taxation. It will provide updated data and analysis for researchers, journalists, academics, business organizations, public officials, and the general public.

Read the research and learn about the forthcoming update.

Help Us Share This Important Research

Producing credible, independent research is only the first step. We need your financial support to publish, publicize, and widely distribute the new study so that its findings are accessible to everyone interested in understanding the economic and fiscal dimensions of U.S. international tax policy.

Your contribution to ACA Global Foundation will help fund the study's publication, educational outreach, digital advertising, and broad public dissemination.

Our goal is to make reliable, objective research and analysis readily available and encourage informed public discussion of the issues affecting Americans living and working overseas.