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来源类型Research Report
规范类型报告
The Individual Alternative Minimum Tax (AMT): 12 Facts and Projections
Leonard E. Burman; Julianna Koch; Greg Leiserson; Jeffrey Rohaly
发表日期2008-07-03
出版年2008
语种英语
概述Congress originally enacted a minimum tax in 1969 to guarantee that high-income individuals paid at least a minimal amount of tax. Under todays alternative minimum tax (AMT), middle- and upper-income taxpayers must add a number of "preference items" to their taxable income, subtract a special AMT exemption, and calculate their tax according to the AMT rules. If the tax under those rules turns out to be higher
摘要
Congress originally enacted a minimum tax in 1969 to guarantee that high-income individuals paid at least a minimal amount of tax. Under todays alternative minimum tax (AMT), middle- and upper-income taxpayers must add a number of "preference items" to their taxable income, subtract a special AMT exemption, and calculate their tax according to the AMT rules. If the tax under those rules turns out to be higher than their regular income tax, taxpayers pay the difference as AMT. Unless Congress acts, 26.8 million taxpayers will be affected by the AMT in 2008.
主题Economic Growth and Productivity
URLhttps://www.urban.org/research/publication/individual-alternative-minimum-tax-amt-12-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/476292
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Leonard E. Burman,Julianna Koch,Greg Leiserson,et al. The Individual Alternative Minimum Tax (AMT): 12 Facts and Projections. 2008.
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