It's super effective: Section 911 as a policy silver bullet

The United States is one of the few countries in the world that imposes tax on all of its citizens regardless of where they reside. U.S. citizens resident abroad must deal with the tax systems of both the United States and the country of their residence. The burden of so-called "worldwide taxation" is lessened by the Foreign Earned Income Exclusion, which allows U.S. citizens to exclude their actively earned income up to a cap. This paper explores the policy rationales that support the Foreign Earned Income Exception and recommends slight changes in the exclusion to further those policies.