G2TT
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.
主题Taxes and Budget
URLhttps://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.
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文件名: 1001081-A-Simple-Progressive-Replacement-for-the-AMT.pdf
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