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A couple of sources from another perspective:

https://www.bloomberg.com/opinion/articles/2020-08-31/why-th...

https://theconversation.com/americans-are-renouncing-us-citi...

And one fun quote:

"Still, all American expats – even those who’ve lived abroad for decades, earn no income in the U.S., and hold no U.S. assets – must submit an annual tax return to the Internal Revenue Service. Now, ever since Congress strengthened anti-money laundering and counter-terrorism financial reporting requirements, many have had to hire costly international accounting firms to do their taxes.

The consequences of noncompliance are severe: forfeiting up to 50% of all undeclared assets held overseas."

There may be some "ultra-wealthy" people doing this, but I suspect that they are not the bulk of it by a long way.



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