Editing Taxation in the United States (section)

==Types of taxpayers==
Taxes may be imposed on individuals (natural persons), business entities, estates, trusts, or other forms of organization. Taxes may be based on property, income, transactions, transfers, importations of goods, business activities, or a variety of factors, and are generally imposed on the type of taxpayer for whom such [[tax base]] is relevant. Thus, property taxes tend to be imposed on property owners. In addition, certain taxes, particularly income taxes, may be imposed on the members of a business or other entity based on the income of the entity. For example, a partner is taxed on the partner's allocable share of the income of an entity that is or, under entity classification rules, is classified as a partnership.  Another example relates to the grantors or beneficiaries of trusts. Yet another example relates to the United States shareholders of controlled foreign corporations.

With a few exceptions, one level of government does not impose tax on another level of government or its instrumentalities.