The US has an assortment of federal, state, local and government special purpose jurisdictions. Everyone imposes taxes to finance their activities completely or partially. These taxes can be imposed on the same income, property or business, often without tax shifting one against the other. The types of taxes imposed at each government level are different, partly because of constitutional restrictions. Income taxes are imposed at most federal and state levels. Property taxes are usually only imposed at the local level, although there may be many local jurisdictions that tax the same property. Other excise duties are imposed by the federal government and some state governments. Sales taxes have been imposed by most countries and many local governments. Customs duties and tariffs are imposed only by the federal government. A wide range of user fees or license fees are also imposed.
A federal wealth tax would be required by the United States Constitution for distribution to states according to their population, because this type of tax is considered a direct tax. State and local property taxes are property taxes on property.
Taxes may be imposed on individuals (individuals), businesses, settlements, trusts or other forms of organization. Taxes can be based on property, income, transactions, transfers, importing goods, running a business or a number of factors, and are generally imposed on the type of taxpayer for which such tax base is relevant. Thus, property taxes appear to be imposed on property owners. In addition, some taxes, in particular income taxes, may be imposed on members of the organization on the organization's activities. Therefore, partners are taxed on the income of their partnership.