| 来源类型 | Research Report |
| 规范类型 | 报告 |
| Tax Rates on Capital Gains and Dividends Under the AMT | |
| Benjamin H. Harris; Christopher Geissler | |
| 发表日期 | 2008-03-03 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 概述 | Recent tax acts sharply lowered tax rates on long-term capital gains and dividend income. For millions of taxpayers, however, the alternative minimum tax limits the benefits from these cuts by increasing the effective marginal tax rates on capital gains and dividend income. The culprit is the phaseout of the AMT exemption. |
| 摘要 | Recent tax acts sharply lowered tax rates on long-term capital gains and dividend income. For millions of taxpayers, however, the alternative minimum tax limits the benefits from these cuts by increasing the effective marginal tax rates on capital gains and dividend income. The culprit is the phaseout of the AMT exemption.
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| 主题 | Taxes and Budget |
| URL | https://www.urban.org/research/publication/tax-rates-capital-gains-and-dividends-under-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/476144 |
| 推荐引用方式 GB/T 7714 | Benjamin H. Harris,Christopher Geissler. Tax Rates on Capital Gains and Dividends Under the AMT. 2008. |
| 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 | ||
| 1001148-Tax-Rates-on（490KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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