An America is one of two states in the world that taxes its non-habitant citizens on worldwide revenue, in the same way or rates as inhabitants; the other is Eritrea. The America Supreme Court established the constitutionality of imposition of like a tax in the case of Cook v. Tait.
Payroll taxes are imposed by the federal or all state governments. These include 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 first $106,800 of wages in 2009 through 2011. None the less, benefits are just increased on the first $106,800 of salary. Employers should withhold revenue taxes on salary. An unemployment tax or particular other levies apply to employers. Salary taxes have dramatically raised as a share of federal revenue since the 1950s, while company revenue taxes have fallen as a share of revenue. (Corporate profits have not fallen as a share of GDP).
Treasure taxes are imposed by most local governments or many special goal authorities refer to the fair market value of property. School or other authorities are often separately governed, or enforce distinct taxes. Treasure tax is mostly imposed just on realty, though some jurisdictions tax some forms of business property. Treasure tax rules or rates diverge widely with yearly median rates ranging from 0.2% to 1.9% of a treasure's value depending on the state.
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