These provisions are laid down in the Income Tax Act of 1964 and in the Net Wealth Tax Act of 1964, respectively.

这些条文分别在《1964年所得税法》和《1964年净财富税法》中作出了规定。

youdao

Income Tax and the Net Wealth Tax that should be considered as complementary to Income Tax are levied on individuals.

所得税和应以补充所得税论的净财富税，是向个人课征的。

youdao

High income taxes also cause high wealth and net income individuals to leave greedy states for more favorable tax climates, particularly the states with no income taxes.

FORBES: The Anachronism Of State Income Taxes