Libertarians and conservatives, by contrast, explain that expatriation is the result of an onerous tax system that imposes high tax rates and requires the double taxation of foreign-source income.
The tax dodge using foreign-source income also favours companies that do business in high-tax countries: it is not obvious that the American government should support the treasuries of those countries (or, indeed, those of the handful of Caribbean islands where 95% of the sham firms are located).