Profits also derive from avoiding taxes or levies on imported goods. Guernsey levies various taxes and duties on Alderney. The property tax typically produces the required revenue for municipalities' tax levies. An unemployment tax and certain other levies apply to employers. Monaco levies no income tax on individuals. The board levies taxes to support its programs. The county also levies an annual property tax. Dakota County levies an additional 0.5% county sales tax. The Netherlands levies corporate income tax at a 25 per cent rate. Jurisdictions often impose different income-based levies on enterprises than on individuals. Tupelo levies a local sales tax of 2.5%. Missouri's sales tax rate for most items is 4.225% with some additional local levies. Since 1998, Taiwan also levies a stock index futures transaction tax imposed on both parties. Deficits occur when a government's expenditures exceed the revenue that it levies. Frederick the Great followed his recommendations in the field of toll levies and import restrictions.