Income tax in the United States to file tax returns for federal and many state and local returns. Tax as determined by the taxpayer may be adjusted by the taxing jurisdiction. A tax is imposed on net taxable income in the United States by the federal, most state, and some local governments. Income tax is imposed on individuals, corporations, estates, and trusts. The definition of net taxable income for most sub-federal jurisdictions mostly follows the federal definition. The rate of tax at the federal level is graduated; that is, the tax rates on higher amounts of income are higher than on lower amounts. Some states and
Income tax in the Netherlands employed and self-employed people there is an employment rebate. The wage withholding tax is a deduction of wages, social security benefits and pensions, as an advance payment for the income tax, paid through the employer, etc. See also . From 2006 there is a new national health insurance scheme ("zorgverzekering(swet)", "Zvw" ). The premium is partly income-dependent and paid as a tax supplement. It applies for the "contribution income" ("bijdrage-inkomen" ), which is part of box 1, including labor income, social security benefits, pensions, and life annuities (it does not include the "owner-occupied dwelling income"). It is withheld if the