| 来源类型 | Brief |
| 规范类型 | 简报 |
| Suppose They Took the AM Out of the AMT? | |
| Leonard E. Burman; David Weiner | |
| 发表日期 | 2005-08-25 |
| 出版年 | 2005 |
| 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 middle-income people every year. The AMT raises a lot of tax revenue, however: reforming or eliminating it could cost $500 billion over the next decade. Some suggest that the best option would be to make the AMT the regular tax system. |
| 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 middle-income people every year. The AMT raises a lot of tax revenue, however: reforming or eliminating it could cost $500 billion over the next decade. Some suggest that the best option would be to make the AMT the regular tax system. This paper examines the implications of basing a reformed tax system on AMT rules. (A shorter version of this paper is forthcoming in the 97th Annual Conference NTA Papers and Proceedings.)
|
| 主题 | Economic Growth and Productivity ; Taxes and Budget |
| URL | https://www.urban.org/research/publication/suppose-they-took-am-out-amt |
| 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/475422 |
| 推荐引用方式 GB/T 7714 | Leonard E. Burman,David Weiner. Suppose They Took the AM Out of the AMT?. 2005. |
| 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 | ||
| 311212-Suppose-They-（410KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
