Hi dhn0411,
since I am a german tax advisor I have some experience in other tax laws, including US tax law. To be honest, in real life I am not allowed to advise on US tax law since they have their own law and their own entrance requirements.
But, on the other hand side, I have some experience, so I can say: the similarity between german tax law and USA tax law depends on what kind of earnings we are talking about, if they are earnings of a company or of individuals. So, it's not possible to give a general answer.