While taxes are often seen as the price to pay for living in a civilized society, many believe the amount people have to stamp up is not distributed fairly.

With over 670 U.S. citizens saying sayonara in the first 90 days of 2013, it’s shaping up to be the year of the expat. See also Q1 2013 – Highest Quarterly Number of Expatriates Ever at http://intltax.typepad.com/intltax_blog/2013/05/q1-2013-highest-quarterly-number-of-expatriates-ever-but-.html

Check out the federal data of Americans giving up their citizenship - http://www.gpo.gov/fdsys/pkg/FR-2013-05-08/pdf/2013-10852.pdf

Last year the list included Facebook co-founder Eduardo Saverin and wealthy socialite Denise Rich, whose husband Marc was pardoned by President Clinton.

For a period of only three months, in 2013, the number of Americans who gave up their citizenship is the highest ever. The last 3 months of 2012 numbered only 45, so there may be some spillover effect.

Still, leaving America has a special tax cost. You generally must prove five years of tax compliance in the U.S. Plus, if you have a net worth greater than $2 million or have average annual income for the five previous years of $155,000 or more, you pay an exit tax (See http://en.wikipedia.org/wiki/Expatriation_tax). You generally pay 15% on any gain, as if you sold your property when you left. There’s an exemption of approximately $668,000.