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US is one of two countries in the world that taxes its non-inhabitant citizens on worldwide income, in the same way and rates as residents; the other is Eritrea. The U.S. Supreme Court maintained 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 imposed 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 1st $106,800 of wages in 2009 through 2011. However, advantages are only accrued on the first $106,800 of salary. Employers should withstand income taxes on wages. An unemployment tax or specific other levies apply to employers. Wage taxes have dramatically raised as a part of federal income since the 1950s, while corporate income taxes have fallen as a share of revenue. (Corporate profits have not fallen as a part of GDP).

Property taxes are enforced by most local governments also many particural goal authorities based on the fair market value of property. School or other authorities are often separately governed, or impose separate taxes. Treasure tax is mostly imposed just on realty, though some jurisdictions tax some forms of business treasure. Property tax rules also rates differ widely with annual median rates ranging from 0.2% to 1.9% of a treasure’s value basing on the state.

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