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US is one of two states in the world that taxes its non-resident citizens on worldwide revenue, in the same way and 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 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 first $106,800 of wages in 2009 through 2011. Nevertheless, advantages are only accrued on the first $106,800 of salary. Employers should restrained revenue taxes on salary. An unemployment tax and specific other collects apply to employers. Payroll taxes have dramatically increased as a share of federal revenue since the 1950s, while company revenue taxes have fallen as a share of revenue. (Venture profits have not fallen as a share of GDP).

Treasure taxes are imposed by most local governments and many specific objective authorities refer to the fair market value of property. School and other authorities are oftentimes separately governed, and enforce separate taxes. Treasure tax is generally imposed only on realty, though some jurisdictions tax some forms of business property. Treasure tax rules and rates differ widely with annual median rates ranging from 0.2% to 1.9% of a treasure's value reffering to the state.

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