The problem with that is, sometimes the government you're going to is more outrageous than the US. Singapore for instance (because I work here) and the US treat me as an Expat for tax purposes even though I go back and forth to the US every 20 days. They also tax anything, and I mean anything, they think is a benefit to me from my employer. Hotel, car, per diem, 401K match, stock options that I recieved while working here, they get their money. Now my company promises that I will be tax neutral when they file for me, its just a lot of paperwork. We have a company that files for us. I can't imagine it being any easier for someone giving up their citizenship and immagrating to another country. Then they have to show that they have a job and won't be a drain on the government while giving up half of their income for taxes.