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The United States is one of two states in the world that taxes its non-resident citizens on worldwide earning, in the same way and rates as residents; the other is Eritrea. The U.S.A. Supreme Court upheld 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 and Medicare taxes enforced on both employers and employees, at a combined 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. However, benefits are only accrued on the first $106,800 of salary. Employers must withhold earning taxes on salary. An unemployment tax and specific another gathers apply to employers. Wage taxes have dramatically raised as a part of federal earning since the 1950s, while venture earning taxes have fallen as a part of earning. (Corporate profits have not fallen as a part of GDP).

Wealth taxes are enforced by most local governments and many particural aim authorities refer to the fair market value of wealth. School and another authorities are oftentimes separately governed, and impose separate taxes. Wealth tax is usually enforced only on realty, though several jurisdictions tax several forms of business wealth. Wealth tax rules and rates diverge 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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