Document Type

Article

Disciplines

International Law

Abstract

In coming to America, international students provide many benefits to the U.S. educational system. They boost lagging enrollments and bring cultural diversity to American classrooms. When they return to their home countries, international students often take with them a greater appreciation for American culture, traditions, and values. Many times, they act as goodwill ambassadors for the United States. The United States issued 427,000 nonimmigrant visas to academic and vocational students in 1996, an increase of 66 percent over similar visas issued in 1985.' In descending order, Japan, Korea, China, and India accounted for the largest numbers of international students visiting the United States in 1996.

One may wonder why so many foreign individuals wish to obtain U.S. educations. No doubt, the reasons are many and varied. Perhaps the great draw of America lies in the grandeur of her cities, the abundance of her natural resources, or some similar evidence of great opportunity, power, prosperity, or wealth. Noble ideals, such as liberty and justice, may be the captivating allure to others. Whatever the attraction, the often bewildering complexity of the U.S. tax system and the sometimes arduous compliance burden it imposes temper the enthusiasm of some.3 As a result of this complexity, international students often make sub-optimal choices, miss established deadlines for crucial decisions, and report income that is not taxable. In effect, they overpay their U.S. income tax despite Judge Learned Hand's venerable blessing on tax minimization strategies.

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