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 37% 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 $132,900 of wages in 2019. There is an additional Medicare tax of 0.9% on wages above $200,000. 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 wealth taxes

Red foxes pose a serious conservation problem in Australia. 2012 estimates indicate that there are more than 7.2 million red fox and growing with a range extending throughout most of the continental mainland. The species became established in Australia through successive introductions by settlers in 1830s. Due to its rapid spread and ecological impact it has classified as one of the most damaging invasive species in Australia. Although they are legal to hunt, they may be domesticated in New South Wales. Red Foxes were introduced to the British colonies of Van Diemen's Land and the Port Phillip District and Sydney Regions of New South Wales for the purpose of the traditional English sport of fox hunting. Curiously a permanent fox population was not established on the island of Tasmania and it is held that they were outcompeted by the Tasmanian devil. On the mainland, the species was successful as an apex predator; the spread of red foxes across the southern part of the continent has coincided with the spread of rabbits in Australia, another invasive species introduced in the 19th century, a key prey of the red fox.

Established populations of red fox are found in all states except Tasmania and it is widespread throughout the country with the exception of tropical areas of northern Queensland, the Kimberley and the Top End of the Northern Territory. From 2010, confirmed evidence of foxes in Tasmania has been reported by the state's Department of Primary Industries, Parks and Environment. Foxes are found in higher concentrations in densely populated suburban areas and in large cities such as Melbourne, it is less common in areas where the dingo is more prevalent. The West Australian conservation department, CALM, estimates introduced predators are responsible for the extinction of ten native species in that state; the species has been directly implicated in the extinction and decline of populations of the family Potoroidae including the extinction of the Desert rat-kangaroo. The spread of the red fox population corresponds with declines in the distribution of several medium-sized ground-dwelling mammals, including brush-tailed bettongs, burrowing bettongs, rufous bettongs, numbats, bridled nailtail wallabies and quokkas.

Most of these species now only live in limited areas where red foxes are rare. In 2016 researchers documented that some red foxes in Australia had learned to climb trees to look for baby koalas and other unsuspecting creatures such as gliders, dispelling the long-held belief that tree-dwelling creatures were safe from them. Local eradication programs exist, although eradication has proven difficult due to the denning behaviour and nocturnal hunting, so the focus is on management with the introduction of state bounties; the main form of control is baits containing 1080 poison. Fox hunting is legal in all states and they are shot with the aid of spotlighting at night or attracted using fox whistles during the day; the eyeshine signature of foxes, body shape and silhouette are used to identify them. The reintroduction of competitive species has been suggested as a method of control. Research by the CSIRO concluded that the presence of dingos not only decrease the presence of foxes, but increase native fauna.

Professor Chris Johnson of James Cook University and Dr Euan Ritchie of Deakin University have advocated the reintroduction of Tasmanian Devils to the mainland to perform a similar role as evidenced by past eradication of foxes from Tasmania as well as to ensure the ongoing survival of that native species. Western Australian state government authorities conduct aerial and hand baiting on 35000 square kilometres to control foxes as part of the Western Shield pest management program. According to the Tasmanian government, red foxes were introduced to the fox free island of Tasmania in 1999 or 2000, posing a significant threat to native wildlife including the eastern bettong and an eradication program conducted by the Tasmanian Department of Primary Industries and Water has been established. An independent member of the Tasmanian state Parliament, Ivan Dean, has claimed that the fox introductions are a hoax, a claim the Minister for Primary Industry, David Llewellyn described as a "load of rubbish".

Tasmania is estimated to have the carrying capacity to support a population of up to 300000 foxes. Invasive species in Australia

The Coypu is a class of small sailing dinghy. It is a stable boat, suitable for beginners, is sailed by two people, although three can be accommodated comfortably; the variants in the design of the coypu depend on the builder. The hull is glass-reinforced plastic construction, with buoyancy tanks on front and rear; the centreboard is metal, the rudder is removable, either fixed or with a moveable blade. Most Coypu mainsails are raised by feeding the luff into the track on the mast, although some variants have gunter rig sails; the mainsheet is fixed to the stern of the boat. A jib is used for normal use and only one size is available; the boat is heavy in comparison with other dinghies, so traditionally they have proved popular at training centres where removing the boat from the water on a regular basis is not necessary. However, the design provides a stable boat in all weather, ideal for beginners juniors. A "sea scout" version of the coypu dinghy is available; the Coypu is a rather old design of boat.

It is possible to get replacement spares. The design of the boat meant that small boatyards and centres could build their own fleet with assistance from a mould; the design meant that they were easy to repair, as a result, they have long service lives. Previous centres known to have built Coypu hulls include: Bury Lake Young Mariners in Rickmansworth, Hertfordshire Herts Young Mariners Base in Hertfordshire Barton Turf Outdoor Education Centre in Norfolk Dawn Craft of Wroxham, Norfolk