Two things in life are certain: U.S. taxation and that other thing

Here's a very strong and clear statement from the organization American Citizens Abroad on why the United States should switch from citizen-based taxation (CBT) to residence-based taxation (RBT). It was presented to the U.S. Senate Finance Committee Hearing on July 22, 2014. The U.S. is only one of two countries in the world that practice CBT. The other country is Eritrea. http://americansabroad.org/files/8414/0732/2332/aca-statement-hearing-on-tax-reform.pdf