"I'm leaving the country if ..."

But does your destination address your discontent ?

If you're an American living outside the United States, chances are you've heard it too. “After this election I might be coming to join you.” Or no matter where you live, you've probably heard or read similar statements, whether from friends or high-profile public figures who are “making contingency plans.”

An American demonstration in Dublin, January 2017

It's easy enough to say you'll leave your home country to emphasise your discontent, but planning or actually doing it is another matter altogether. In two recent reports, New York Times reporter Ronda Kaysen writes about Americans who are taking, or have taken, concrete actions to move.¹ I'm struck by these pieces, and in what I hear otherwise, not so much by the reasons given for wanting to leave America, but by the relative absence of what, concretely, these individuals expect in a new home country. What are they looking for that addresses their political disaffections?

Think, for example, of “Bob,” the Virginia real estate developer quoted in one of Kaysen's reports, who fears a Harris presidency and liberalism in general, and has decided to move to Paris. For him, finding other politically unhappy Americans there and enjoying the relaxed Parisian lifestyle have been the deciding factors. In Paris, it seems, his political convictions can be set aside: he notes that he's moving to France “even though it’s a socialist country.” To me, this makes no sense—he is fleeing to what he thinks he is fleeing from.

It’s easy to infer that Bob hasn’t really figured out how his potential new place of residence addresses his political and social concerns, beyond just being someplace else. But for those who have identified their objectives, there are ways to realistically evaluate the available options.²

It is relatively easy to access data that profile countries by common social indictors. Such sources might provide insights into issues that Americans worry about, such as access to healthcare, cost of living, climate, domestic safety, or the nature of public education. Policy issues, such as immigration, visas, and financial requirements are also easy to find and evaluate. Reliable data on concerns of a qualitative nature is more challenging to come by: ease or difficulty of integration, how widely or how willingly English is spoken, or simply how welcome you might feel living there as an American. Some such things are probably best explored in person, though learning from the experience of others is also also helpful. All of this takes time and reflection, and the processes involved in moving abroad can be expensive and complex. It’s easy to make missteps.

It’s also the case that America maintains fiscal tethers to its citizens no matter where they reside. The U.S. is unusual among other nations in taxing worldwide income. How taxes apply in a new country of residence is detailed in the tax treaty between the two countries.³ Regardless of the treaty’s provisions, the obligation to file with the IRS each year remains. Children born to an American citizen inherit American citizenship, no matter where they are born, and they also therefore inherit U.S. tax obligations (for example, if you have an American father and Irish mother, were born in Dublin and never lived in the U.S., you’re still automatically an American citizen with U.S. tax obligations). Some U.S. states with income tax will also continue to levy taxes on worldwide income after a resident departs the U.S.⁴ Other important tax issues that aren’t recurrent annually are easy to overlook—such as the handling of capital gains on real estate and inheritance taxes.

There are other financial considerations, too. If you have retirement investment savings, such as a 401(k), you’ll have a choice of coping with restrictive international financial services regulations while living abroad or taking a tax penalty to cash out and move your funds to another country. You’ll probably hear about FATCA⁵ from your new overseas bank, since the bank will be obliged by international agreements to report annually on your bank account to the IRS. And your current U.S. bank might or might not allow you to keep your account depending on whether you continue to have a genuine U.S. residential address.

Citizens who emigrate retain the right to vote in the U.S. for as long as they retain their citizenship—though this right is being challenged during the 2024 election cycle.⁶

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All the logistical and financial details aside, for me there is a clear bottom line. If someone seriously feels they have to leave the United States because of “conditions … becoming untenable,”⁷ then they are probably looking for at least two things, even if they’ve not yet articulated them:

1. a nation whose culture reflects one’s own personal values, and

2. a nation in which those values are enshrined and protected in the country's constitutional authorities, institutions, and social policies.

Why would one emigrate if the country of destination does not meet these requirements?

Leaving a home country is never easy, and understanding one’s destination is as important as understanding one’s motives for leaving. If you feel you need to leave America for cultural, political or even existential reasons, don’t be impulsive—be clear on the issues cited above and plan accordingly. Otherwise when you leave, you might lose much and gain little. You are, after all, looking for a new home, not just a different jurisdiction in which to reside.

1. Ronda Kaysen, "These Americans Say They’ll Move Abroad if Their Candidate Loses," New York Times (18 October 2024) https://www.nytimes.com/2024/10/18/us/politics/these-americans-say-theyll-move-abroad-if-their-candidate-loses.html?smid=nytcore-ios-share&referringSource=articleShare

Ronda Kaysen, "These Americans Want Out," New York Times (6 September 2024) https://www.nytimes.com/interactive/2024/09/06/realestate/american-voters-leave-us-politics.html

2. Ronda Kaysen writes about this as well: “Want to Move Abroad? Here Are Five Ways to Do It,” New York Times (6 September 2024) https://www.nytimes.com/2024/09/06/realestate/moving-abroad-americans-guide.html?smid=url-share.

3. Internal Revenue Service, “Tax Treaty Tables,” https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables.

4. H&R Block Expat Tax, “Do Expats Pay State Taxes? State Tax Guide for Americans Living Abroad” (4 March 2024) https://www.hrblock.com/expat-tax-preparation/resource-center/filing/status/the-u-s-expats-guide-to-state-taxes-while-living-abroad/.

5. “Foreign Account Tax Compliance Act (FATCA)” https://www.irs.gov/businesses/corporations/foreign-account-tax-compliance-act-fatca.

6. Zach Schonfeld, “Republicans head to court in expanding battle about overseas ballots,” The Hill (20 October 2024) https://thehill.com/regulation/court-battles/4941751-republicans-overseas-ballots/. This is just one of many articles on this topic as the November 2024 election approaches. See also CNN, “The Lead: GOP-led lawsuits target overseas voting“, https://edition.cnn.com/2024/10/16/world/video/the-lead-voting-overseas-2024-election-donald-trump-kamala-harris-jake-tapper. Note that some states disallow voting in state elections unless you specifically declare your intention to return as a resident there some day.

7. University of Arizona Professor Megan Carney, quoted in Kaysen, "These Americans Want Out."