A very interesting article referenced in the above tweet. The comments are even more interesting. This article suggests a trend toward placing greater significance on residence than citizenship. Those opposed to U.S. citizenship-based taxation (everybody) may want to research U.S. jurisdictions where non-citizens are entitled to vote. Voting (deciding how a community is to be governed) and taxation (paying for the community) are part of the same issue.
Essentially, the article makes the point that when it comes to public policy, use of tax revenues, and taxation the important consideration is where one lives (residence) and NOT where one was born (citizenship). Although citizenship-based taxation is NOT mentioned, there is an analogy between voting and taxation – both are related to participation and identification with the place of residence.