| 来源类型 | Research Report |
| 规范类型 | 报告 |
| Alternative Minimum Tax, Personal | |
| 其他题名 | From The Encyclopedia of Taxation and Tax Policy |
| David Weiner | |
| 发表日期 | 1999-09-30 |
| 出版年 | 1999 |
| 语种 | 英语 |
| 概述 | The personal alternative minimum tax (AMT) requires individuals to calculate their income tax a second way, different from the regular income tax. Separate tax rates and definitions of taxable income apply in each of these tax systems. This article explores the history and justification for the AMT, as well as the treatment of tax preferences in the AMT. |
| 摘要 | The personal alternative minimum tax (AMT) requires individuals to calculate their income tax a second way, different from the regular income tax. Separate tax rates and definitions of taxable income apply in each of these tax systems. This article explores the history and justification for the AMT, as well as the treatment of tax preferences in the AMT.
|
| 主题 | Economic Growth and Productivity ; Taxes and Budget |
| URL | https://www.urban.org/research/publication/alternative-minimum-tax-personal |
| 来源智库 | Urban Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/473784 |
| 推荐引用方式 GB/T 7714 | David Weiner. Alternative Minimum Tax, Personal. 1999. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 1000516-alternative-（37KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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