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US is one of two nations in the world that taxes its non-inhabitant citizens on worldwide earning, in the same way and rates as residents; another is Eritrea. The United State Supreme Court established the constitutionality of imposition of like a tax in the case of Cook v. Tait.

Wages taxes are enforced by the federal and all state governments. These include Social Security and Medicare taxes enforced 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 through 2011. Nonetheless, advantages are just increased on the first $106,800 of salary. Employers must withhold earning taxes on salary. An unemployment tax and particular other collects apply to employers. Payroll taxes have dramatically raised as a part of federal earning since the 1950s, while corporate earning taxes have fallen as a part of earning. (Company profits have not fallen as a part of GDP).

Wealth taxes are enforced by most local governments and many particural purpose authorities refer to the fair market value of property. School and other authorities are often separately governed, and impose distinct taxes. Wealth tax is usually enforced just on realty, though several jurisdictions tax several forms of business property. Wealth tax rules and rates differ widely with annual median rates ranging from 0.2% to 1.9% of a wealth's value basing on the state.

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