Vor- und Nachteile einer an die Staatsangehörigkeit anknüpfenden Besteuerung (G-SIG: 16050920)

This question asks about the advantages and disadvantages of taxing individuals based on their nationality, rather than their residence. It seeks to understand the implications of such a system. The question is relevant to individuals who may be subject to different tax rules based on their citizenship, potentially affecting expatriates and international workers.