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US is one of two states in the world that taxes its non-resident citizens on worldwide revenue, in the same method or rates as residents; another is Eritrea. The U.S.A. Supreme Court maintained the constitutionality of imposition of such a tax in the case of Cook v. Tait.

Wages taxes are enforced by the federal and all state governments. These inclusive Social Security also Medicare taxes imposed on both employers also employees, at a combined rate of 15.3% (13.3% for 2011 also 2012). Social Security tax applies only to the first $106,800 of wages in 2009 thru 2011. Nevertheless, benefits are just accrued on the first $106,800 of salary. Employers must withstand earning taxes on wages. An unemployment tax also certain other collects apply to employers. Payroll taxes have dramatically increased as a share of federal revenue since the 1950s, while corporate revenue taxes have fallen as a part of income. (Corporate profits have not fallen as a share of GDP).

Property taxes are imposed by most local governments also many particural objective authorities based on the fair market value of wealth. School and other authorities are often separately governed, or enforce separate taxes. Wealth tax is usually imposed just on realty, though several jurisdictions tax several forms of business treasure. Wealth tax rules or rates vary widely with yearly median rates ranging from 0.2% to 1.9% of a treasure’s value depending on the state.

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