| 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| 概述 | Congress originally enacted a minimum tax in 1969 to guarantee that high-income individuals paid at least a minimal amount of tax.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| 摘要 | Congress originally enacted a minimum tax in 1969 to guarantee that high-income individuals paid at least a minimal amount of tax.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 |
| URL | https://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 |
| 推荐引用方式 GB/T 7714 | Leonard E. Burman,Julianna Koch,Greg Leiserson,et al. The Individual Alternative Minimum Tax (AMT): 12 Facts and Projections. 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 | ||
| 411707-The-Individua（221KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
