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The United States is one of two countries in the world that taxes its non-habitant citizens on worldwide revenue, in the same way and rates as habitants; another is Eritrea. The United State Supreme Court upheld the constitutionality of imposition of such a tax in the case of Cook v. Tait.

Wages taxes are imposed by the federal and all state governments. These inclusive Social Security and Medicare taxes imposed on both employers and employees, at a conjointed rate of 15.3% (13.3% for 2011 and 2012). Social Security tax applies only to the first $106,800 of wages in 2009 thru 2011. None the less, advantages are just increased on the first $106,800 of salary. Employers should withhold revenue taxes on salary. An unemployment tax and certain another collects apply to employers. Wage taxes have dramatically raised as a share of federal revenue since the 1950s, while corporate revenue taxes have fallen as a share of revenue. (Venture profits have not fallen as a share of GDP).

Treasure taxes are imposed by most local governments and many special aim authorities refer to the fair market value of property. School and another authorities are often separately governed, and enforce distinct taxes. Treasure tax is usually imposed just on realty, though several jurisdictions tax several forms of business property. Treasure tax rules and rates differ widely with yearly median rates ranging from 0.2% to 1.9% of a treasure's value reffering to the state.

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