| 来源类型 | Research Report |
| 规范类型 | 报告 |
| The Individual Alternative Minimum Tax (AMT): 11 Key Facts and Projections | |
| Leonard E. Burman; Julianna Koch; Greg Leiserson | |
| 发表日期 | 2006-12-01 |
| 出版年 | 2006 |
| 语种 | 英语 |
| 概述 | The individual alternative minimum tax (AMT) was originally enacted in 1969 to guarantee that high-income individuals paid at least a minimal amount of tax. Middle- and upper-income taxpayers must add a number of so-called preference items to their taxable income, subtract a special AMT exemption, and calculate their tax according to the AMT tax schedule. If the tax under that schedule is higher than the regular |
| 摘要 | The individual alternative minimum tax (AMT) was originally enacted in 1969 to guarantee that high-income individuals paid at least a minimal amount of tax. Middle- and upper-income taxpayers must add a number of so-called preference items to their taxable income, subtract a special AMT exemption, and calculate their tax according to the AMT tax schedule. If the tax under that schedule is higher than the regular income tax, taxpayers pay the difference as AMT. This document outlines 11 key facts and projections about the AMT, including its effects on taxpayers and prospects for its reform.
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| URL | https://www.urban.org/research/publication/individual-alternative-minimum-tax-amt-11-key-facts-and-projections |
| 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/475755 |
| 推荐引用方式 GB/T 7714 | Leonard E. Burman,Julianna Koch,Greg Leiserson. The Individual Alternative Minimum Tax (AMT): 11 Key Facts and Projections. 2006. |
| 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 | ||
| 1001046-The-Individu（36KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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