那些弃籍的美国人

根据一些奇奇怪怪的美国法律，它的国务院会公开一些奇奇怪怪的信息，其中就有放弃了美国国籍的人的名单。

本文对这些“不穷”的美国人用脚投票的结果进行可视化。

那些弃籍的美国人
数据来源
- 6039G
- 877
简单图表
- 看图说话
One more thing

数据来源

数据来源是美国国务院的信息披露网站^[1]。

在上面搜索这个东西

Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G

那么这个6039G是个啥？

6039G

它是个这个玩意

26 U.S. Code § 6039G - Information on individuals losing United States citizenship

它规定，在不违反其他法律规定的前提下，所有适用877(b) or 877A的人，都要提供一个声明，

Notwithstanding any other provision of law, any individual to whom section 877(b) or 877A applies for any taxable year shall provide a statement for such taxable year which includes the information described in subsection (b).

接下来，这个877是个啥？

877

它是这样一个东东

26 U.S. Code § 877 - Expatriation to avoid tax

它的总体意思是说，我不管你是要弃籍还是要去死，先把税钱给我交齐

Every nonresident alien individual to whom this section applies and who, within the 10-year period immediately preceding the close of the taxable year, lost United States citizenship shall be taxable for such taxable year in the manner provided in subsection (b) if the tax imposed pursuant to such subsection (after any reduction in such tax under the last sentence of such subsection) exceeds the tax which, without regard to this section, is imposed pursuant to section 871.

它规定只要你不穷，

不管你是 nonresident alien individual
还是 lost United States citizenship

你都必须要be taxable for such taxable year

而不穷的标准是

the average annual net income tax (as defined in section 38(c)(1)) of such individual for the period of 5 taxable years ending before the date of the loss of United States citizenship is greater than $124,000,

the net worth of the individual as of such date is $2,000,000 or more, or

such individual fails to certify under penalty of perjury that he has met the requirements of this title for the 5 preceding taxable years or fails to submit such evidence of such compliance as the Secretary may require.