I often discuss government actions in terms of one's theory of government. Here is a good example: What does one's theory of government have to be to justify this:
The American Jobs Creation act of 2004, passed by the Republican-controlled government, amended section 877 of the Internal Revenue Code. Under the new law, any individual who has a net worth of $2 million or an average income-tax liability of $127,000 who renounces his or her citizenship and leaves the country is automatically assumed to have done so for tax avoidance reasons and is subject to some rather unbelievable tax laws.
Any individual who is declared to have expatriated for tax reasons is forced to pay US income taxes on all US based income for 10 years following expatriation, regardless of the country in which the individual resides. Additionally, in the 10 years following expatriation, if a qualifying individual spends 30 days in the United States during any year, he or she is taxed as a US citizen on all income derived from any place in the world. To make matters worse, if an individual happens to die in a year in which he or she spent at least 30 days in the United States, the entire estate is subject to US income tax law.
The only relationship I can think of that justifies this is master to slave. When slaves run away, the master feels that he has suffered a financial loss that deserves recompense. I guess it is somewhat comforting to see Republicans consistent on this issue -- they typically are strong supporters of having to get government permission to enter this country, so I guess it is no suprise they want to assert government rights on individuals when they exit as well.