Income tax and many of its states and Switzerland, impose the higher of regular income tax or an alternative tax. Switzerland and U.S. states generally impose such tax only on corporations and base it on capital or a similar measure. Income tax is generally collected in one of two ways: through withholding of tax at source and/or through payments directly by taxpayers. Nearly all jurisdictions require those paying employees or nonresidents to withhold income tax from such payments. The amount to be withheld is a fixed percentage where the tax itself is at a fixed rate. Alternatively, the amount to be withheld
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