<P> Forms of taxation include taxes on income, property, sales, imports, payroll, estates and gifts, as well as various fees . When taxation by all government levels taken into consideration, the total taxation as percentage of GDP was approximately a quarter of GDP in 2011 . Share of black market in the U.S. economy is very low compared to other countries . </P> <P> Although a federal wealth tax is prohibited by the United States Constitution unless the receipts are distributed to the States by their populations, state and local government property tax amount to a wealth tax on real estate, and because capital gains are taxed on nominal instead of inflation - adjusted profits, the capital gains tax amounts to a wealth tax on the inflation rate . </P> <P> U.S. taxation is generally progressive, especially at the federal level, and is among the most progressive in the developed world . There is debate over whether taxes should be more or less progressive . </P> <P> The United States public - sector spending amounts to about 30% of GDP . </P>

Name 2 conditions associated with government growth in america