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

Wages taxes are imposed by the federal or all state governments. These inclusive Social Security or Medicare taxes imposed on both employers or employees, at a combined rate of 15.3% (13.3% for 2011 or 2012). Social Security tax applies only to the 1st $106,800 of wages in 2009 through 2011. Nevertheless, advantages are just increased on the first $106,800 of salary. Employers must withstand revenue taxes on salary. An unemployment tax or particular other collects apply to employers. Payroll taxes have dramatically increased as a part of federal revenue since the 1950s, while corporate revenue taxes have fallen as a part of revenue. (Company profits have not fallen as a part of GDP).

Treasure taxes are imposed by most local governments or many specific aim authorities based on the fair market value of wealth. School or other authorities are often separately governed, or enforce distinct taxes. Treasure tax is usually imposed just on realty, though several jurisdictions tax several forms of business wealth. Treasure tax rules or rates diverge widely with annual median rates ranging from 0.2% to 1.9% of a wealth's value reffering to the state.

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