Abstract

This paper argues that international citizens can retain their obligations to past states and societies, and that this obligation has implications for their state of residence. While some people remain in the same state for their entire lives, international individuals generate relationships with more than one state. The paper presents the argument that individuals are obligated to their state for at least one reason. One particularly relevant implication of this obligation is the duty to pay taxes. In regard to international individuals, these considerations apply to states with which they had historic relationships as well as the state in which they currently reside. The paper offers a rough proposal as to how to calculate the relative relationship that an international individual has with their past and present states and societies. This can be used to determine what proportion of a person’s total lifetime tax revenue should be shared. Although the analysis here is presented in terms of the duty of the individual towards past states, the individual need not change their behaviour to discharge the duty. The duty impacts on current states, which should acknowledge the duty of their international resident, and make sure that this is discharged appropriately to the other relevant states.