There’s also the behaviour it incentivises - if you’ve moved abroad and intend to stay there long term, secure citizenship there and renounce your American citi

There’s also the behaviour it incentivises - if you’ve moved abroad and intend to stay there long term, secure citizenship there and renounce your American citizenship to avoid double taxation. The USA isn’t exactly hurting for new citizens and it’s probably desirable to have expats incentivised to deliberately relinquish their passports. Mind you I’m looking at this from the perspective of here in New Zealand, where there’s regular media stories about Australia deporting NZ citizens who moved over there as kids and ended up criminals. There’s no incentives to relinquish an NZ passport so Australia can revoke their citizenship, deport, and they become NZs problem.