How France Has Fairer Tax Policy Than We Do (Just On Expats!)
Daniel J. Mitchell writes:

Specifically, there are two ways in which France has better policy than the United States.

1. France, like almost every other civilized nation, does not have worldwide taxation. So when French citizens move to Switzerland, Hong Kong, or the United States, they pay tax to those nations. But they're no longer subject to French taxes on this foreign-source income. Sadly, that is not true for overseas Americans, who are subject to tax in the nations where they live AND the IRS. Their only choice, if they want to escape this punitive and unfair form of double taxation, is to give up U.S. citizenship.

2. But when Americans like Eduardo Saverin decide to surrender their passports, they are hit by punitive exit taxes. This is the type of policy normally associated with some of the world's most odious regimes, such as Nazi Germany and the Soviet Union. France, I am told, is not perfect in this regard, but the tax treatment of people re-domiciling in another country is not nearly so onerous (especially if they go to another EU nation).

I want good tax policy, like the flat tax, regardless of what's happening in other nations. But it says a lot (and none of it good) when one of the world's most statist nations has better policy than America.

"Zorba," a commenter at his site notes how backward this is:

The future of the world belongs to the international citizen; economic mercenaries who, in a highly mobile world, will offer their superior ideas and vitality to whichever environment lets them operate freely, contribute their great ideas and products to society, AND keep the reward of their contributions.

Mitchell discusses the issue here further in the wake of Denise Rich's tax expatriation.