The group’s Web site currently discloses nothing about its funding, though in the past it has been financed in part by labor unions. Director Robert S. McIntyre offers biting criticisms and expert analysis of tax provisions favoring business and of attempts to repeal the estate tax, among other topics. A spin-off organization, the Institute on Taxation and Economic Policy, is a public chartity that lists mainly foundations as financial supporters. In its advocacy, CTJ makes use of projections generated by ITEP's Microsimulation Tax Model, one of the few existing computer programs capable of projecting how a particular tax provision or tax proposal will affect persons at different income levels.