Some examples of concurrent powers are the power to tax, to build roads, to borrow money and to create courts. Other such powers include making and enforcing laws, chartering banks and corporations, and usurping property with proper compensation to the owner. Concurrent powers are those powers that both the federal and the state governments in the United States (and other federalist countries) have in common with one another.
While federal and state governments have powers unique to each, "concurrent powers" are those which are exercised separately and simultaneously by both. For instance, a federal income tax is imposed on all citizens of the United States, while a state may also impose a state income tax on those citizens within its jurisdiction. In contrast, "exclusive powers" are those which are only performed by either a federal or state government.