做美国公民（或永久居民）,要付出沉重代价,这个代价,就是美国政府对个人所得,征收重税，美国公民申报的个人所得，必须包括在国外的所得。外国富豪移民美国后，每年,要向美国国税局申报其在外国的所得;已经在外国缴纳了的个人所得税，可以在美国抵扣，不需要重复缴纳。
这事,过去美国国税局对此并不严格，现在,越来越严格了。
美国国税局(Internal Revenue Service)的最新报告显示，自2008年以来，放弃美国国籍（或终止永久居留身份）的美国人数量,增加了近九倍。
为什么美国国税局，而不是移民局，对于美国公民移民海外敏感起来了？放弃美国国籍或美国绿卡的最主要原因,就是因为避税。
美国国税局的数据显示，仅今年一季度，就有499 位美国人移民海外，他们或许不必再在美国纳税了。与之相比，2010年,每季度平均移民人数为384人。
2010年的移民人数,已经较2009年,和 2008年,有大幅增长。2009年,和2008年的每季度平均移民人数,分别为186人,和58人。
美国总人口有3亿，499名美国人移民海外,只是沧海一粟而已。趋势几乎呈直线上升态势。
为何会如此？
美国国税局没有说,人们为何要放弃美国国籍?也没有透露,他们都是些什么人，都去了哪里?
律师们说，其中,大部分是富人，他们移民到了各种国家。
一种观点是，他们离开美国,是因为奥巴马总统和美国领导人的原因。
辛辛那提大学法学院法学教授卡伦(Paul L. Caron)说，人们……特别是富人,越来越担心美国未来的财政方向。
现任总统
富人，有钱人会担心:2012年,奥巴马假如获得连任后,可能推出的税收政策；奥巴马一旦连任,就没有了后顾之忧，最终,会直面因他的所作所为,而变得更加糟糕的预算问题。
其他专门帮助美国人移民海外的律师说，原因是,美国国税局开始打击海外银行帐户和离岸收入。有相当多的美国人居住在海外，他们可能-从来没有给自己的非美国收入和非美国帐户-向美国纳过税。现在,既然美国国税局开始执行规定,违规者可能面临刑事处罚，于是,居住在海外的美国人,宁愿移民，也不愿纳税。
纽约税务律师康诺斯(Peter Connors)说，我认为,这成为关注点,是因为离岸上报和银行家上报问题。做美国公民,是要付出代价的，在某些情况下，付出的代价,可能不值得做美国公民。
Do U.S. citizens (or permanent residents) to pay a heavy price and that price is the U.S. government on personal income, levy heavy taxes on personal income declared by the U.S. citizen must be included in the income of the foreign. Foreign Regal emigrated to the U.S. each year, to the U.S. Internal Revenue Service to declare their income in foreign countries; in foreign countries to pay the personal income tax can be deducted in the United States do not need to repeat to pay.
This matter, in the past, the U.S. Internal Revenue Service is not strict, and now, increasingly stringent.
The latest report shows that of the IRS (Internal Revenue Service), the number of Americans since 2008, to give up U.S. citizenship (or termination of permanent residence status), an increase of nearly nine times.
Why the United States Internal Revenue Service, rather than immigration, sensitive to U.S. citizens emigrated up? The most important reason to give up U.S. citizenship or U.S. green card, because of tax avoidance.
The IRS data show that in the first quarter of this year alone, there are 499 Americans emigrated, they may no longer have to pay taxes in the United States a. In contrast, in 2010, quarterly average number of migrants 384.
The number of immigrants in 2010 compared with 2009 and 2008, have grown substantially. 2009, and the average number of migrants in each quarter of 2008 were 186 and 58.
The total U.S. population of 300 million, 499 Americans have moved overseas, just a drop in the ocean only. The trend is almost linear upward trend.
Why is it so?
The U.S. Internal Revenue Service did not say why people have to give up U.S. citizenship? Were not disclosed, they are what people are gone?
The lawyers say, most of the rich, they emigrated to various countries.
One view is that they leave the United States, because the reasons for President Obama and U.S. leaders.
University of Cincinnati School of Law professor, Karen (Paul L. Caron,) said that the people … especially the rich, more and more worried about the future financial direction of the United States.
The incumbent president
The rich, the rich will not worry: after 2012, if Obama won re-election, may be introduced in tax policy; Obama once re-elected, no worries, the final, will face because of his actions, and change have a worse budget problem.
Other lawyers dedicated to helping Americans emigrated to say, because the U.S. Internal Revenue Service to crack down on overseas bank accounts and offshore income. A considerable number of Americans living abroad, they may be – never to own non-US income and non-US account – to the United States is satisfied that tax. Now that the U.S. Internal Revenue Service began implementing provisions, and violators may face criminal penalties, so Americans living overseas, preferring to immigrants, but also do not want to pay taxes.
New York tax lawyer Connors, Peter Connors, said, I think, which became a concern, because offshore reported reported the problem and bankers. To do a U.S. citizen, is a price to pay, in some cases, the cost may not be worth doing a U.S. citizen.