But, Mr. Connolly warns, once a mechanism is in place to transfer money from Germany to the current-account deficit countries, it's only a matter of time before Germany is faced with the question of adding France to its list of dependents something even Berlin may not be willing or able to afford.
The U.S.-Canada Income Tax Treaty of 1980 does not provide a mechanism for the IRS to collect U.S. estate or generation-skipping transfer tax from the estate of an individual resident in Canada at the time of his death.
Not only does this increase the political popularity of the program and provide a way to transfer some of the gains of immigration to the native born population, but it also serves as an enforcement mechanism.