The United States is one of very few countries in the world taxing their citizens (and permanent residents) abroad.

It looks like in 2014, the Republican National Committee voted on a resolution to end this, and instead introduce residence-based taxation.

What is the position of the Democratic Party and/or individual Democrats, such as presidential candidates Hillary Clinton and Bernie Sanders, on this issue?

  • 3
    I would imagine they would want to tax citizens of other countries if they could.
    – Chloe
    Commented Apr 22, 2016 at 22:05
  • Do parties have official positions? I totally know what you're asking -the title just struck me funny in a year where we're actually seeing massive dissent on policy issues within parties.
    – Jaydles
    Commented Apr 22, 2016 at 22:19
  • @Jaydles in Germany, it's quite common to say "party x now officially has position y". Forgive me, I'm still relatively new to this country. :)
    – Max
    Commented Apr 22, 2016 at 22:23
  • There will be party platforms after the conventions. They may not take a position on this issue though. If you really want to know about a particular individual, I'd suggest calling either the campaign or a journalist who can ask the campaign. Or in the case of incumbent legislators, you could call their office.
    – Brythan
    Commented Apr 22, 2016 at 23:12
  • I think, actually, one of the major reasons for Bernie Sanders' victory in the Democrats Abroad primary was his approbation of a residence-based taxation plan. I am not too certain as to the party establishment's position, however. Commented Apr 23, 2016 at 0:09

1 Answer 1


The concern that leading Democrats have is that wealthy Americans would move abroad to avoid tax. Hillary was basically opposed to residence-based taxation on this basis.

The left wing of the party, as represented by Bernie Saunders proposed tax relief to Americans overseas, but not eliminating citizenship taxation. The reasoning being not to lose taxes on wealthy Americans living in tax havens.

Unsurprisingly "Democrats Abroad" is strongly in favour of residence-based tax. -source

The relevant section of the Democrat platform states:

Democrats believe that no one should be able avoid[sic] paying their fair share by hiding money abroad, and that corrupt leaders and terrorists should not be able to use the system of international finance to their advantage. We will work to crack down on tax evasion and promote transparency to fight corruption and terrorism. And we will make sure that law-abiding Americans living abroad are not unfairly penalized by finding the right solutions for them to the requirements under the Foreign Account Tax Compliance Act (FATCA) and Report of Foreign Bank and Financial Accounts (FBAR). --source

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