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
What Is a Nation? What Is a Nation? "What is a Nation?" ("Qu'est-ce qu'une nation?") is an 1882 lecture by French historian Ernest Renan (1823–1892), known for the statements that a nation is "a daily referendum", and that nations are based as much on what the people jointly forget, as what they remember. It is frequently quoted or anthologized in works of history or political science pertaining to nationalism and national identity. Renan wrote "What is a Nation" in order to symbolize the nationalism which was born in France as a result of the French Revolution of 1789. Renan begins his essay by noting