Lobbying, persuasion, or interest representation is the act of attempting to influence the actions, policies, or decisions of officials in their daily life, most legislators or members of regulatory agencies. Lobbying is done by many types of people and organized groups, including individuals in the private sector, fellow legislators or government officials, or advocacy groups. Lobbyists may be among a legislator's constituencies, meaning a voter or bloc of voters within their electoral district. Professional lobbyists are people whose business is trying to influence legislation, regulation, or other government decisions, actions, or policies on behalf of a group or individual who hires them. Individuals and nonprofit organizations can lobby as an act of volunteering or as a small part of their normal job. Governments define and regulate organized group lobbying that has become influential; the ethics and morals involved with lobbying are complicated. Lobbying can, at times, be spoken of with contempt, when the implication is that people with inordinate socioeconomic power are corrupting the law in order to serve their own interests.
When people who have a duty to act on behalf of others, such as elected officials with a duty to serve their constituents' interests or more broadly the public good, can benefit by shaping the law to serve the interests of some private parties, a conflict of interest exists. Many critiques of lobbying point to the potential for conflicts of interest to lead to agent misdirection or the intentional failure of an agent with a duty to serve an employer, client, or constituent to perform those duties; the failure of government officials to serve the public interest as a consequence of lobbying by special interests who provide benefits to the official is an example of agent misdirection. In a report carried by the BBC, an OED lexicographer has shown that "lobbying" finds its roots in the gathering of Members of Parliament and peers in the hallways of the UK Houses of Parliament before and after parliamentary debates where members of the public can meet their representatives. One story held that the term originated at the Willard Hotel in Washington, DC, where it was used by President Ulysses S. Grant to describe the political advocates who frequented the hotel's lobby to access Grant—who was there in the evenings to enjoy a cigar and brandy—and would try to buy the president drinks in an attempt to influence his political decisions.
Although the term may have gained more widespread currency in Washington, D. C. by virtue of this practice during the Grant Administration, the OED cites numerous documented uses of the word well before Grant's presidency, including use in Pennsylvania as early as 1808. The term "lobbying" appeared in print as early as 1820: Other letters from Washington affirm, that members of the Senate, when the compromise question was to be taken in the House, were not only "lobbying about the Representatives' Chamber" but active in endeavoring to intimidate certain weak representatives by insulting threats to dissolve the Union. Dictionary definitions:'Lobbying' is a form of advocacy with the intention of influencing decisions made by the government by individuals or more by lobby groups. A'lobbyist' is a person who tries to influence legislation on behalf of a special interest or a member of a lobby. Governments define and regulate organized group lobbying as part of laws to prevent political corruption and by establishing transparency about possible influences by public lobby registers.
Lobby groups may concentrate their efforts on the legislatures, where laws are created, but may use the judicial branch to advance their causes. The National Association for the Advancement of Colored People, for example, filed suits in state and federal courts in the 1950s to challenge segregation laws, their efforts resulted in the Supreme Court declaring such laws unconstitutional. Lobbyists may use a legal device known as amicus curiae briefs to try to influence court cases. Briefs are written documents filed with a court by parties to a lawsuit. Amici curiae briefs are briefs filed by groups who are not parties to a suit; these briefs are entered into the court records, give additional background on the matter being decided upon. Advocacy groups use these briefs both to promote their positions; the lobbying industry is affected by the revolving door concept, a movement of personnel between roles as legislators and regulators and roles in the industries affected by legislation and regulation, as the main asset for a lobbyist is contacts with and influence on government officials.
This climate is attractive for ex-government officials. It can mean substantial monetary rewards for lobbying firms, government projects and contracts worth in the hundreds of millions for those they represent; the international standards for the regulation of lobbying were introduced at four international organizations and supranational associations: 1) the European Union. In pre-modern political systems, royal courts provided incidental opportunities for gaining the ear of monarchs and their councillors. Nowadays, lobying has taken a more drastic position as big corporations pressure politicians to help them gain more benefit. Lobying has become a big part of the world economy as big companies corrupt regulations. Kellogg School of Manag
An industry is the production of goods or related services within an economy. The major source of revenue of a group or company is the indicator of its relevant industry; when a large group has multiple sources of revenue generation, it is considered to be working in different industries. Manufacturing industry became a key sector of production and labour in European and North American countries during the Industrial Revolution, upsetting previous mercantile and feudal economies; this came through many successive rapid advances in technology, such as the production of steel and coal. Following the Industrial Revolution a third of the economic output comes from manufacturing industries. Many developed countries and many developing/semi-developed countries depend on manufacturing industry. Slavery, the practice of utilizing forced labor to produce goods and services, has occurred since antiquity throughout the world as a means of low-cost production, it produces goods for which profit depends on economies of scale those for which labor was simple and easy to supervise.
International law has declared slavery illegal. Guilds, associations of artisans and merchants, oversee the production and distribution of a particular good. Guilds have their roots in the Roman Empire as collegia Membership in these early guilds was voluntary; the Roman collegia did not survive the fall of Rome. In the early middle ages, guilds once again began to emerge in Europe, reaching a degree of maturity by the beginning of the 14th century. While few guilds remain today, some modern labor structures resemble those of traditional guilds. Other guilds, such as the SAG-AFTRA act as trade unions rather than as classical guilds. Professor Sheilagh Ogilvie claims that guilds negatively affected quality and innovation in areas that they were present; the industrial revolution saw the development and popularization of mechanized means of production as a replacement for hand production. The industrial revolution played a role in the abolition of slavery in North America; the Industrial Revolution led to the development of factories for large-scale production with consequent changes in society.
The factories were steam-powered, but transitioned to electricity once an electrical grid was developed. The mechanized assembly line was introduced to assemble parts in a repeatable fashion, with individual workers performing specific steps during the process; this led to significant increases in efficiency. Automation was used to replace human operators; this process has accelerated with the development of the robot. Certain manufacturing industries have gone into a decline due to various economic factors, including the development of replacement technology or the loss of competitive advantage. An example of the former is the decline in carriage manufacturing when the automobile was mass-produced. A recent trend has been the migration of prosperous, industrialized nations towards a post-industrial society; this is manifested by an increase in the service sector at the expense of manufacturing, the development of an information-based economy, the so-called informational revolution. In a post-industrial society, manufacturers relocate to more profitable locations through a process of off-shoring.
Measurements of manufacturing industries outputs and economic effect are not stable. Traditionally, success has been measured in the number of jobs created; the reduced number of employees in the manufacturing sector has been assumed to result from a decline in the competitiveness of the sector, or the introduction of the lean manufacturing process. Related to this change is the upgrading of the quality of the product being manufactured. While it is possible to produce a low-technology product with low-skill labour, the ability to manufacture high-technology products well is dependent on a skilled staff. An industrial society is a society driven by the use of technology to enable mass production, supporting a large population with a high capacity for division of labour. Today, industry is an important part of nations. A government must have some kind of industrial policy, regulating industrial placement, industrial pollution and industrial labour. In an industrial society, industry employs a major part of the population.
This occurs in the manufacturing sector. A labour union is an organization of workers who have banded together to achieve common goals in key areas such as wages and other working conditions; the trade union, through its leadership, bargains with the employer on behalf of union members and negotiates labour contracts with employers. This movement first rose among industrial workers; the Industrial Revolution changed warfare, with mass-produced weaponry and supplies, machine-powered transportation, the total war concept and weapons of mass destruction. Early instances of industrial warfare were the Crimean War and the American Civil War, but its full potential showed during the world wars. See military-industrial complex, arms industries, military industry and modern warfare. Industries portal Industry information North American Industry Classification System North American Product Classification System Outline of industry Standard Industrial Classification Krahn, Harvey J. and Graham S. Lowe.
Work and Canadian Society. Second ed. Scarborough, Ont.: Nelson Canada, 1993. Xii, 430 pp. ISBN 0-17-603540-0 Media related to Industries at Wikimedia Commons Quotations related to industry at Wikiquote
A tariff is a tax on imports or exports between sovereign states. It is a form of regulation of foreign trade and a policy that taxes foreign products to encourage or protect domestic industry; the tariff is used to protect infant industries and to allow import substitution industrialization. Paul Bairoch argues that until the early 1960s, developed countries' international trade was characterized by an era of protectionism rather than a "golden era" of free trade, that in fact, periods of economic growth in the Western world were linked to protectionist policy, he explained that during the 19th century, European countries that were subject to higher tariffs had experienced faster growth. According to Paul Bairoch, the industrialized world of 1913 is similar to that of 1815: "An ocean of protectionism surrounding a few liberal islets", with the exception of a short free trade interlude in Europe between 1860 and 1892. Only two islands of liberalism emerged in the developed part: the Netherlands.
On the other hand, "the Third World was an ocean of liberalism", with Western countries imposing so-called "unequal" treaties on colonized and politically independent countries that required the lowering of customs barriers. Bairoch write that the "Third World" has in fact become underdeveloped because of the imposition of free trade while North America and Western Europe have been able to develop because they have rejected trade liberalism in their history, he notes that:in history, free trade is the exception and protectionism the rule. Trade liberalisation in the United Kingdom from 1846 onwards was the first example of large-scale liberalisation after the Industrial Revolution and was initiated by the dominant economy. However, it is the only country where over a specific period, free trade coincided with an increase in growth. Bairoch explains this by the fact that the country had a significant lead over the other countries in 1846, given that the country had emerged from at least half a century of protectionism.
It was in 1860 that free trade made a real breakthrough in continental Europe with the Cobden-Chevalier Treaty signed by Napoleon III. The agreement was considered in France as a coup d'état, since the parliament was opposed to it, the agreement was established by means of secret negotiations between Napoleon Ill's envoy Michel Chevalier and Britain's Richard Cobden; that agreement was the first of a series which Britain would establish with several European countries, known as the "Cobden agreements": the Franco-Belgian treaty was signed in 1861 and between 1861 and 1866 all European countries joined the Cobden treaty. Only a few countries on the continent had adopted a liberal trade policy before 1860: the Netherlands, Portugal, Switzerland and Belgium; the decades that followed were not a period of growth and prosperity, but on the contrary they were likened to "the Great Depression". Paul Bairoch notes in Myths and Paradoxes of Economic History that the Great European Depression began around 1870-1872 at the height of free trade in Europe between 1866 and 1877 and ended with the return to protectionism around 1892: The important point is not only that the crisis started at the height of free trade, but that it ended around 1892-1894, just as the return to protectionism became effective in continental EuropeIt is certain that free trade coincided with the depression for which it was the cause, while protectionism was at the origin of growth and development in most of the current developed countrie.
In Europe, the slowdown in GNP growth was the result of the decline in agricultural production growth. This agricultural crisis in continental Europe can be explained exclusively by the influx of foreign cereals, which became possible thanks to the abolition of tariff protection on cereals in continental Europe between 1866 and 1872, it was the farmers who suffered because cheap imports led to the collapse of agricultural commodity prices. But it affected overall demand for industrial goods and the construction sector. In France, an agrarian economy, wheat imports, which reached 0.3% of national production in 1851/1860, rose to 19% in 1888/1892. In Belgium, this percentage rose from 6% around 1850 to more than 100% around 1890. During the 1870s and 1880s, the United States was Europe's largest supplier of cereals. There was an increasing trade imbalance between Europe and the United States until the 1900s, given that the United States had higher tariffs. In the early 1860s, Europe and the United States pursued different trade policies.
The 1860s were a period of growing protectionism in the United States, while the European free trade phase lasted from 1860 to 1892. The tariff average rate on imports of manufactured goods was in 1875 from 40% to 50% in the United States against 9% to 12% in continental Europe at the height of free trade, it experienced a period of strong growth. Around 1870, Europe's trade deficit with America represented 5% to 6% of the region's imports, it reached 32% in 1890 and 59% around 1900. Germany was the first major European country to change its trade policy by adopting a new tariff in July 1879; this new German tariff meant the end of the period of free trade on the continent. Thus, the period 1879-1892 saw the gradual return of protectionism
A consumer is a person or organization that uses economic services or commodities. A consumer is the one who pays something to consume services produced; as such, consumers play a vital role in the economic system of a nation. Without consumer demand, producers would lack one of the key motivations to produce: to sell to consumers; the consumer forms part of the chain of distribution. In marketing instead of marketers generating broad demographic profiles and Fisio-graphic profiles of market segments, marketers have started to engage in personalized marketing, permission marketing, mass customization. Due to the rise of the Internet, consumers are shifting more and more towards becoming "prosumers", consumers who are producers, influence the products created participate in the production process, or use interactive products; the law uses a notion of the consumer in relation to consumer protection laws, the definition of consumer is restricted to living persons and excludes commercial users. A typical legal rationale for protecting the consumer is based on the notion of policing market failures and inefficiencies, such as inequalities of bargaining power between a consumer and a business.
As all potential voters are consumers, consumer protection has a clear political significance. Concern over the interests of consumers has spawned consumer activism, where organized activists do research and advocacy to improve the offer of products and services. Consumer education has been incorporated into some school curricula. There are various non-profit publications, such as Which?, Consumer Reports and Choice Magazine, dedicated to assist in consumer education and decision making. In India, the Consumer Protection Act 1986 differentiates the consummation of a commodity or service for personal use or to earn a livelihood. Only consumers are protected per this act and any person, entity or organization purchasing a commodity for commercial reasons are exempted from any benefits of this act. U. S. Government National Consumer Protection Week
Quid pro quo
Quid pro quo is a Latin phrase used in English to mean an exchange of goods or services, in which one transfer is contingent upon the other. Phrases with similar meanings include: "give and take", "tit for tat", "you scratch my back, I'll scratch yours" and "one hand washes the other". In common law, quid pro quo indicates that an item or a service has been traded in return for something of value when the propriety or equity of the transaction is in question. A contract must involve consideration: that is, the exchange of something of value for something else of value. For example, when buying an item of clothing or a gallon of milk, a pre-determined amount of money is exchanged for the product the customer is purchasing. In the United States, if the exchange appears excessively one sided, courts in some jurisdictions may question whether a quid pro quo did exist and the contract may be held void. In cases of "Quid Pro Quo" business contracts, the term takes on a negative connotation because major corporations cross ethical boundaries in order to enter into these valuable, mutually beneficial, agreements with other major big businesses.
In these deals, large sums of money are at play and can lead to promises of exclusive partnerships indefinitely or promises of distortion of economic reports, for example. In the U. S. lobbyists are entitled to support candidates that hold positions with which the donors agree, or which will benefit the donors. Such conduct becomes bribery only when there is an identifiable exchange between the contribution and official acts, previous or subsequent, the term quid pro quo denotes such an exchange. In United States labor law, workplace sexual harassment can take two forms. "Quid pro quo" harassment takes place when a supervisor requires sex, sexual favors, or sexual contact from an employee/job candidate as a condition of their employment. Only supervisors who have the authority to make tangible employment actions, can commit "Quid pro quo" harassment; the supervising harasser must have "immediate authority over the employee.” The power dynamic between a supervisor and subordinate/job candidate is such that a supervisor could use his/her position of authority to extract sexual relations based on the subordinate/job candidate's need for employment.
Co-workers and non-decision making supervisors cannot engage in "Quid pro quo" harassment with other employees, but an employer could be liable for the behavior of these employees under a hostile work environment claim. The harassing employee's status as a supervisor is significant because if the individual is found to be a supervisor the employing company can be held vicariously liable for the actions of that supervisor. Under Agency law, the employer is held responsible for the actions of the supervisor because he/she was in a position of power within the company at the time of the harassment. To establish a prima facie case of "Quid pro quo" harassment: plaintiff must prove that they were subjected to "unwelcome sexual conduct," that submission to such conduct was explicitly or implicitly a term of their employment, submission to or rejection of this conduct was used as a basis for an employment decision. Once the plaintiff has established these three factors, the employer can not assert an affirmative defense, but can only dispute whether the unwelcome conduct did not in fact take place, the employee was not a supervisor, that there was no tangible employment action involved.
Explaining the Three Factors: Unwelcome Sexual Conduct: A court will look at the employee's conduct to determine whether the supervisor's sexual advances were unwelcome. In Meritor Savings Bank v. Vinson, the Court opined that voluntary sex between an employee and supervisor does not establish proof that a supervisor's sexual advances were welcome; the Court stated that evidence of the subordinate employee's provocative dress and publicly expressed sexual fantasies can be introduced as evidence if relevant.. Term of Employment: A term or condition of employment means that the subordinate/job candidate must acquiesce to the sexual advances of the supervisor in order to maintain/be hired for the job. In essence, the sexual harassment becomes a part of their job. For example, a supervisor promises an employee a raise if he/she will go out on a date with him/her, or tells an employee he/she will be fired if she doesn't sleep with him/her. Tangible Employment Action: A tangible employment action must take place as a result of the employee's submission or refusal of supervisor's advances.
In Burlington Industries, Inc. v. Ellerth, the Court stated that tangible employment action amounted to “a significant change in employment status, such as hiring, failing to promote, reassignment with different responsibilities, or a decision causing a significant change in benefits.” It is important to note that only supervisors can make tangible employment actions, since they have the company's authority to do so. The Court held that unfulfilled threats by a supervisor of an adverse employment decision are not sufficient to establish a "Quid pro quo," but were relevant for the purposes of a Hostile work environment claim. Additionally, The Supreme Court has held that Constructive dismissal can count as a tangible employment action if the actions taken by a supervisor
The Monroe Doctrine was a United States policy of opposing European colonialism in the Americas beginning in 1823. It stated that further efforts by European nations to take control of any independent state in North or South America would be viewed as "the manifestation of an unfriendly disposition toward the United States." At the same time, the doctrine noted that the U. S. would recognize and not interfere with existing European colonies nor meddle in the internal concerns of European countries. The Doctrine was issued on December 2, 1823 at a time when nearly all Latin American colonies of Spain and Portugal had achieved, or were at the point of gaining, independence from the Portuguese and Spanish Empires. President James Monroe first stated the doctrine during his seventh annual State of the Union Address to Congress; the term "Monroe Doctrine" itself was coined in 1850. By the end of the 19th century, Monroe's declaration was seen as a defining moment in the foreign policy of the United States and one of its longest-standing tenets.
It would be invoked by many U. S. statesmen and several U. S. presidents, including Ulysses S. Grant, Theodore Roosevelt, John F. Kennedy, Ronald Reagan; the intent and impact of the Monroe Doctrine persisted with only small variations for more than a century. Its stated objective was to free the newly independent colonies of Latin America from European intervention and avoid situations which could make the New World a battleground for the Old World powers, so that the U. S. could exert its own influence undisturbed. The doctrine asserted that the New World and the Old World were to remain distinctly separate spheres of influence, for they were composed of separate and independent nations. After 1898, Latin American lawyers and intellectuals reinterpreted the Monroe doctrine in terms of multilateralism and non-intervention. In 1933, under President Franklin D. Roosevelt, the U. S. went along with the new reinterpretation in terms of the Organization of American States. The U. S. government feared the victorious European powers that emerged from the Congress of Vienna would revive monarchical government.
France had agreed to restore the Spanish monarchy in exchange for Cuba. As the revolutionary Napoleonic Wars ended, Prussia and Russia formed the Holy Alliance to defend monarchism. In particular, the Holy Alliance authorized military incursions to re-establish Bourbon rule over Spain and its colonies, which were establishing their independence. Great Britain shared the general objective of the Monroe Doctrine, albeit from an opposite standpoint and ultimate aim, wanted to declare a joint statement to keep other European powers from further colonizing the New World; the British Foreign Secretary George Canning wanted to keep the other European powers out of the New World fearing that its trade with the New World would be harmed if the other European powers further colonized it. In fact, for many years after the Monroe Doctrine took effect, through the Royal Navy, was the sole nation enforcing it, the U. S. lacking sufficient naval capability. Allowing Spain to re-establish control of its former colonies would have cut Great Britain off from its profitable trade with the region.
For that reason, Canning proposed to the U. S. that they mutually enforce a policy of separating the New World from the Old. The U. S. resisted a joint statement because of the recent memory of the War of 1812, leading to the Monroe administration's unilateral statement. However, the immediate provocation was the Russian Ukase of 1821 asserting rights to the Pacific Northwest and forbidding non-Russian ships from approaching the coast. Despite America's beginnings as an isolationist country, the seeds for the Monroe Doctrine were being laid during George Washington's presidency. According to S. E. Morison, "as early as 1783 the United States adopted the policy of isolation and announced its intention to keep out of Europe; the supplementary principle of the Monroe Doctrine, that Europe must keep out of America, was still over the horizon". While not the Monroe Doctrine, Alexander Hamilton desired to control the sphere of influence in the western hemisphere in North America but was extended to the Latin American colonies by the Monroe Doctrine.
But Hamilton, writing in the Federalist Papers, was wanting to establish America as a world power and hoped that America would become strong enough to keep the European powers outside of the Americas, despite the fact that the European countries controlled much more of the Americas than the U. S. itself. Hamilton expected that the United States would become the dominant power in the new world and would, in the future, act as an intermediary between the European powers and any new countries blossoming near the U. S. In fact, in a note from James Madison, Thomas Jefferson's Secretary of State and a future president, to the U. S. ambassador for Spain, the federal government expressed the opposition of the American government to further territorial acquisition by European powers. Madison's sentiment might have been meaningless because, as was noted before, the European powers held much more territory in comparison to the territory held by the U. S. Although Thomas Jefferson was pro-French, in an attempt to keep the British–French rivalry out the U.
S. the federal government under Jefferson made it clear to its ambassadors that the U. S. would not support any future colonization efforts on the North American continent. The full document of the Monroe Doctrine, written chiefly by future-President and Secretary of State John Quincy Adams, is long and couched in diplomatic language, but its essence is expressed in two key passages; the first is the introductory statement, which asserts that the Ne
Taxation in the United States
The United States of America has separate federal and local governments with taxes imposed at each of these levels. Taxes are levied on income, property, capital gains, imports and gifts, as well as various fees. In 2010, taxes collected by federal and municipal governments amounted to 24.8% of GDP. In the OECD, only Chile and Mexico are taxed less as a share of their GDP. However, taxes fall much more on labor income than on capital income. Divergent taxes and subsidies for different forms of income and spending can constitute a form of indirect taxation of some activities over others. For example, individual spending on higher education can be said to be "taxed" at a high rate, compared to other forms of personal expenditure which are formally recognized as investments. Taxes are imposed on net income of individuals and corporations by the federal, most state, some local governments. Citizens and residents are allowed a credit for foreign taxes. Income subject to tax is determined under tax accounting rules, not financial accounting principles, includes all income from whatever source.
Most business expenses reduce taxable income. Individuals are permitted to reduce taxable income by personal allowances and certain non-business expenses, including home mortgage interest and local taxes, charitable contributions, medical and certain other expenses incurred above certain percentages of income. State rules for determining taxable income differ from federal rules. Federal marginal tax rates vary from 10% to 39.6% of taxable income. State and local tax rates vary by jurisdiction, from 0% to 13.30% of income, many are graduated. State taxes are treated as a deductible expense for federal tax computation, although the 2017 tax law imposed a $10,000 limit on the state and local tax deduction, which raised the effective tax rate on medium and high earners in high tax states. Prior to the SALT deduction limit, the average deduction exceeded $10,000 in most of the Midwest, exceeded $11,000 in most of the Northeastern United States, as well as California and Oregon; the states impacted the most by the limit were California.
The United States is one of two countries in the world that taxes its non-resident citizens on worldwide income, in the same manner and rates as residents. The U. S. Supreme Court upheld the constitutionality of imposition of such 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%. Social Security tax applies only to the first $106,800 of wages in 2009 through 2011. However, benefits are only accrued on the first $106,800 of wages. Employers must withhold income taxes on wages. An unemployment tax and certain other levies apply to employers. Payroll taxes have increased as a share of federal revenue since the 1950s, while corporate income taxes have fallen as a share of revenue.. Property taxes are imposed by most local governments and many special purpose authorities based on the fair market value of property. School and other authorities are separately governed, impose separate taxes.
Property tax is imposed only on realty, though some jurisdictions tax some forms of business property. Property tax rules and rates vary with annual median rates ranging from 0.2% to 1.9% of a property's value depending on the state. Sales taxes are imposed by most states and some localities on the price at retail sale of many goods and some services. Sales tax rates vary among jurisdictions, from 0% to 16%, may vary within a jurisdiction based on the particular goods or services taxed. Sales tax is collected by the seller at the time of sale, or remitted as use tax by buyers of taxable items who did not pay sales tax; the United States imposes tariffs or customs duties on the import of many types of goods from many jurisdictions. These tariffs or duties must be paid before the goods can be imported. Rates of duty vary from 0 % based on the particular goods and country of origin. Estate and gift taxes are imposed by the federal and some state governments on the transfer of property inheritance, by will, or by lifetime donation.
Similar to federal income taxes, federal estate and gift taxes are imposed on worldwide property of citizens and residents and allow a credit for foreign taxes. The U. S. has an assortment of federal, state and special-purpose governmental jurisdictions. Each imposes taxes to or fund its operations; these taxes may be imposed on the same income, property or activity without offset of one tax against another. The types of tax imposed at each level of government vary, in part due to constitutional restrictions. Income taxes are imposed at most state levels. Taxes on property are imposed only at the local level, although there may be multiple local jurisdictions that tax the same property. Other excise taxes are imposed by the federal and some state governments. Sales taxes are imposed by many local governments. Customs duties or tariffs are only imposed by the federal government. A wide variety of user fees or license fees are imposed. A federal wealth tax would be required by the U. S. Constitution to be distributed to the States according to their populations, as this type of tax is considered a direct tax.
State and local government property taxes are w