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来源类型 | Brief |
规范类型 | 简报 |
Alternative to the Alternative: The Economic Effects of AMT Reform | |
Benjamin H. Harris; Daniel Baneman | |
发表日期 | 2010-12-01 |
出版年 | 2010 |
语种 | 英语 |
概述 | This article examines the economic benefits of alternative minimum tax reform relative to the current policy baseline. The authors find that AMT reform can lead to improved progressivity, greater efficiency, and a lessened compliance burden while raising an equal amount of revenue. |
摘要 | This article examines the economic benefits of alternative minimum tax reform relative to the current policy baseline. The authors find that AMT reform can lead to improved progressivity, greater efficiency, and a lessened compliance burden while raising an equal amount of revenue.
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主题 | Economic Growth and Productivity ; Taxes and Budget |
URL | https://www.urban.org/research/publication/alternative-alternative-economic-effects-amt-reform |
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/477193 |
推荐引用方式 GB/T 7714 | Benjamin H. Harris,Daniel Baneman. Alternative to the Alternative: The Economic Effects of AMT Reform. 2010. |
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 | ||
412264-Alternative-t(164KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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