Employees or former employees are generally taxed on distributions from retirement or stock plans.

Income is generally taxed where it is earned.

Since services are expanding faster than the manufacturing sector and are generally taxed less heavily, why not hit them for more revenue?

Such capital gains were generally taxed at 10% as opposed to a 40% rate on income.

Business supplies in the UK are generally taxed at the standard rate unless a specific relief or exemption applies.

To this day, railroads are generally taxed at a higher rate than other industries, and the rates vary greatly from state to state.

Entities treated as partnerships are generally not taxed at the entity level.

Homeowners in low-income municipalities and school districts regionwide are generally heavily taxed.

Sales to businesses and to consumers are generally taxed the same, except as noted in the preceding paragraph.

Resident aliens are generally taxed in the same way as US citizens.