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Sales Tax varies by state, between 0% to less than 10% [6] A consumer tax collected for the government by the business and applied at the final point of sale (retailer, wholesalers, etc. excluded) SUTA Varies by State. Generally 2–5% Employers only. FUTA 6%. Can be reduced to 0.6% Employers only Medicare 1.45% (matched by employer)
Infant mortality rate: in 2006 the crude birth rate stood at 10.1 per 1000, and the crude death rate was also one of the lowest in the world at 4.3 per 1000. In 2006, the total fertility rate was only 1.26 children per woman, the 3rd lowest in the world and well below the 2.10 needed to replace the population.
In Finanzamt Köln Altstadt v Schumacker [136] the Court of Justice held that it contravened TFEU art 45 to deny tax benefits (e.g. for married couples, and social insurance expense deductions) to a man who worked in Germany, but was resident in Belgium when other German residents got the benefits.