<Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> <P> The United States of America has separate federal, state, and local government (s) with taxes imposed at each of these levels . Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates and gifts, as well as various fees . In 2010, taxes collected by federal, state, 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 . </P> <P> However, taxes fall much more heavily on labor income than on capital income . Divergent taxes and subsidies for different forms of income and spending can also 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 . </P>

What types of taxes are there in the us