In some federal countries, such as the United States and Canada, income tax is levied both at the federal level and at the local level, so the rates and brackets can vary from region to region. The previous text is in English. Here is a translation to Chinese (Traditional):
在某些聯邦國家，例如美國和加拿大，聯邦政府和地方政府都課徵所得稅，因此稅率和稅級會因地區而有所不同。