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An America is one of two countries in the world that taxes its non-inhabitant citizens on worldwide earning, in the same way and rates as habitants; another 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 and all state governments. These include 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. Nonetheless, benefits are only accrued on the first $106,800 of wages. Employers should restrained earning taxes on wages. An unemployment tax and specific another levies apply to employers. Wage taxes have dramatically raised as a part of federal earning since the 1950s, while venture earning taxes have fallen as a part of earning. (Company profits have not fallen as a part of GDP).

Property taxes are imposed by most local governments and many specific objective authorities based on the fair market value of treasure. School and another authorities are often separately governed, and enforce separate taxes. Property tax is mostly imposed only on realty, though several jurisdictions tax several forms of business treasure. Property tax rules and rates diverge 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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