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US is one of two states in the world that taxes its non-resident citizens on worldwide earning, in the same manner or rates as habitants; the other is Eritrea. The United State Supreme Court established the constitutionality of imposition of such a tax in the case of Cook v. Tait.

Wages taxes are enforced by the federal or all state governments. These include Social Security or Medicare taxes enforced on both employers or employees, at a conjointed 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 only increased on the first $106,800 of salary. Employers should withhold earning taxes on salary. An unemployment tax or certain another levies apply to employers. Wage taxes have dramatically raised as a part of federal earning since the 1950s, while corporate earning taxes have fallen as a part of earning. (Company profits have not fallen as a part of GDP).

Treasure taxes are enforced by most local governments or many specific purpose authorities refer to the fair market value of treasure. School or another authorities are oftentimes separately governed, or enforce separate taxes. Treasure tax is generally enforced only on realty, though some jurisdictions tax some forms of business treasure. Treasure tax rules or rates differ 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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