| 来源类型 | Research Report |
| 规范类型 | 报告 |
| Suppose they took the AM out of the AMT? | |
| Leonard E. Burman; David Weiner | |
| 发表日期 | 2004-11-13 |
| 出版年 | 2004 |
| 语种 | 英语 |
| 概述 | The individual alternative minimum tax (AMT) was originally intended to assure that high-income people paid at least some tax, but the AMT was poorly designed and affects more and more middle-income people every year. The AMT raises a lot of tax revenue, however: reforming or eliminating it could cost $500 billion or more over the next decade. Consequently, some suggest that the best option would be to make the |
| 摘要 | The individual alternative minimum tax (AMT) was originally intended to assure that high-income people paid at least some tax, but the AMT was poorly designed and affects more and more middle-income people every year. The AMT raises a lot of tax revenue, however: reforming or eliminating it could cost $500 billion or more over the next decade. Consequently, some suggest that the best option would be to make the AMT the regular tax system, rather than an alternative. This paper examines the implications of basing a reformed tax system on the AMT rules.
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| 主题 | Taxes and Budget |
| URL | https://www.urban.org/research/publication/suppose-they-took-am-out-amt-0 |
| 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/475239 |
| 推荐引用方式 GB/T 7714 | Leonard E. Burman,David Weiner. Suppose they took the AM out of the AMT?. 2004. |
| 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 | ||
| 411134-Suppose-they-（184KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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