the following appeared in the Wall Street Journal:

"The Treasury Department has named the 560 individuals who either renounced U.S. citizenship or gave in their green cards in the third quarter. The total for the year so far is 2,369, a 33% increase on the previous record number of taxpayer repatriations. Freddi Weintraub at law firm Fragomen Worldwide suggested, as well as being due to higher income and estates taxes in 2013, the exodus is also due to tougher law enforcement; FATCA comes into effect in 2014, which requires foreign financial institutions to report information about U.S. taxpayers to the IRS. Since 2009 over 38,000 people have paid $5.5bn in back taxes due from undisclosed offshore accounts, and it is thought that the same sum again is yet to be paid."