This effect is biggest in low tax countries because of the credit US citizens end up paying the HIGHER of US and local income taxes (more or less - rules are co

This effect is biggest in low tax countries because of the credit US citizens end up paying the HIGHER of US and local income taxes (more or less - rules are complex). Also see relatively few Americans in Hong Kong and Singapore which have low tax rates like Dubai. Unlike almost everyone else in the world there is no benefit for Americans to work in low tax countries because they still end up paying US tax rates. If a company hires an Austrailian and an American in Hong Kong the American ends up with less after tax income. So the draw to these places is much less for US citizens.