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来源类型 | Brief |
规范类型 | 简报 |
A Simple, Progressive Replacement for the AMT | |
Leonard E. Burman; Greg Leiserson | |
发表日期 | 2007-05-23 |
出版年 | 2007 |
语种 | 英语 |
概述 | The individual alternative minimum tax (AMT) was originally an add-on tax intended to assure that high income people paid at least some tax. It has morphed and mutated over time, and now is on track to hit 23 million households in 2007. This note describes an option that would return the AMT by repealing the AMT and replacing it with an add-on tax of four percent of adjusted gross income (AGI) above $100,000 for |
摘要 | The individual alternative minimum tax (AMT) was originally an add-on tax intended to assure that high income people paid at least some tax. It has morphed and mutated over time, and now is on track to hit 23 million households in 2007. This note describes an option that would return the AMT by repealing the AMT and replacing it with an add-on tax of four percent of adjusted gross income (AGI) above $100,000 for singles and $200,000 for couples. It is a simple, approximately revenue neutral over the ten-year budget window and highly progressive.
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主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/simple-progressive-replacement-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/475905 |
推荐引用方式 GB/T 7714 | Leonard E. Burman,Greg Leiserson. A Simple, Progressive Replacement for the AMT. 2007. |
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 | ||
1001081-A-Simple-Pro(514KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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