Abbreviation | CTJ |
---|---|
Motto | Working for a Fair and Sustainable Tax System |
Formation | 1979 |
Type | Public Policy Think Tank |
Headquarters | 1616 P Street, NW Suite 200, Washington, DC 20036 |
Location | |
Revenue (2014)
|
$141,152 |
Expenses (2014) | $236,563 |
Website | www.ctj.org/ |
Citizens for Tax Justice is a progressive Washington, D.C.-based advocacy and lobbying think tank founded in 1979. CTJ’s work focuses primarily on federal tax policy. Its stated mission is to "give ordinary people a greater voice in the development of tax laws." CTJ’s goals include: "fair taxes for middle and low-income families; requiring the wealthy to pay their fair share; closing corporate tax loopholes; adequately funding important government services; reducing the federal debt; [and promoting] taxation that minimizes distortion of economic markets."
CTJ is generally considered to be a left-wing 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 Taxation and Economic Policy (ITEP). Revenue and distributional estimates of current federal tax policies, as well as of policies proposed by members of Congress, the President, presidential nominees, or CTJ itself are the topic of a large number of the organization’s reports.
CTJ has also published a significant number of reports analyzing the financial statements of large corporations in order to calculate their effective corporate income tax rates. The first of those reports was released in 1984.
In addition, CTJ also produces a weekly e-mail newsletter—the "Tax Justice Digest"—which surveys federal and state tax policy news, developments, and trends.
CTJ was founded in 1979 by labor unions and public interest groups in response to the growing anti-tax movement’s recent passage of California’s Proposition 13. Shortly thereafter, CTJ’s sister organization, the Institute on Taxation and Economic Policy (ITEP), was created to provide CTJ with additional analytical expertise.
In the late 1980s and early 1990s, CTJ was closely involved with the Tobacco Institute and other labor groups to oppose excise taxes on cigarettes and regressive and harmful to the poor.