ACA Global Foundation & Research

ACA Global Foundation

ACA Global Foundation (ACAGF) is ACA's sister organization. Whilst ACA focuses on information and advocacy, ACAGF is a nonprofit aimed at raising funds for conducting research, with the aim of promoting the interests of US citizens overseas. Along with our research efforts, ACAGF hosts webinars and events to educate on the issues.

ACA/DEG Analysis of Revenue effects of Residence-based taxation

ACAGF fielded important research in support of tax reform for US citizens overseas. Two research studies were completed, one in 2017 and another in 2022 by District Economics Group (DEG), contractor to ACAGF.

The key findings for these research studies support that adoption of Residence-based taxation can be achieved and not cost the US Treasury in revenue and be tight against abuse.

Why is ACAGF’s Research Important

Congress lacks complete data on the community of US citizens living and working overseas. There is no official government count of US citizens living overseas. The US State Department no longer makes an official count of US citizens and previous counts utilize imperfect methodology as US citizens are not required to register with the US government when they move overseas.

The US Treasury and the Internal Revenue Service (IRS) also do not have a complete picture of the income and asset make up, size and tax compliance behavior of US citizens overseas. ACAGF’s research gives these offices and the Congress the data and research it needs to complement the US Treasury and IRS government data.

Offices that are involved in tax reform and drafting legislation and regulations count on hard data and research, reliable numbers and statistics. ACAGF research gives these offices that quality of information. Survey data on the behavior and feelings of US citizens overseas is important to the conversation but does not assist legislators when they need to run numbers (score) how a change in legislation will affect the government budget. That is why ACAGF’s research is so important, unique and valuable. No other organization has provided Congress and the Administration with this level of research specifically on the community of US citizens overseas and on Residence-based taxation (RBT).

ACA Global Foundation & Research