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

Payroll 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 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. Nonetheless, advantages are just increased on the first $106,800 of salary. Employers must restrained income taxes on salary. An unemployment tax and certain another picks up apply to employers. Wage taxes have dramatically increased as a share of federal income since the 1950s, while company income taxes have fallen as a share of income. (Corporate profits have not fallen as a share of GDP).

Wealth taxes are enforced by most local governments and many specific objective authorities based on the fair market value of wealth. School and another authorities are often separately governed, and enforce separate taxes. Wealth tax is mostly enforced just on realty, though some jurisdictions tax some forms of business wealth. Wealth 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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