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Maybe it's just me, but I couldn't stop thinking about taxes (and its collection) while reading the article.

Taxes are often levied on residence and behavior, rather than citizenship.

> Taxes are often levied on residence and behavior, rather than citizenship.

But not always. The US govt taxes overseas earnings of its citizens and resident aliens. (There's an exemption for the first $95k (plus some deductions) - see http://www.irs.gov/businesses/small/international/article/0,... )