Income tax in the United States or property "per se." What seemed to be a straightforward limitation on the power of the legislature based on the subject of the tax proved inexact and unclear when applied to an income tax, which can be arguably viewed either as a direct or an indirect tax. The first income tax suggested in the United States was during the War of 1812. The idea for the tax was based on the British Tax Act of 1798. The British tax law applied progressive rates to income. The British tax rates ranged from 0.833% on income starting at £60 to 10% on
Citizens for Tax Justice CTJ is generally considered a liberal organization, but its research has also been cited by Republican politicians (including President Ronald Reagan) and right-wing tax reform organizations when favorable to their policies. The organization's 2013 Form 990 Tax Return states its purpose is "to promote social welfare." The organization's president, Wayne Cox, is Executive Director of Minnesota Citizens for Tax Justice. CTJ, a 501(c4) organization, is directed by Robert S. McIntyre. Many of the reports written by Citizens for Tax Justice rely on analyses produced by the "ITEP Microsimulation Tax Model", which is housed at its partner organization, the Institute on