Answer:
Principle of Federalism
Step-by-step explanation:
The principle of Federalism enable both the states and the Federal government with the power to create legislations that affect its people (This include Tax legislations).
In united States we have 2 different types of Income Taxes. The first one is Federal Income tax. This tax legislation has a general tax rules is applicable to all citizens no matter which states they resided in. The second one is State Income Tax. This tax only applicable if you earn your money in a specific state. Each states have their own different rules regarding State Income Tax.