Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many methods of taxation. United States taxation includes local government, possibly including one or more of municipal, township, district and county governments. It also includes regional entities such as school and utility, and transit districts as well as including state and federal government. The National Bureau of Economic Research has concluded that the combined federal, state, and local government average marginal tax rate for most workers to be about 40% of income. The Tax Foundation concludes that government at all levels now takes 32.7% of the nation's income, stating that "Americans will work four months of the year, from January 1 to April 30, before they have earned enough money to pay this year's tax obligations at the federal, state and local levels." Sourced from Wikipedia 03-28-08