全球智库信息集成服务系统(G2TT): The Alternative Minimum Tax and Effective Marginal Tax Rates

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w10072
来源ID	Working Paper 10072
	The Alternative Minimum Tax and Effective Marginal Tax Rates
	Daniel Feenberg; James Poterba
发表日期	2003-11-03
出版年	2003
语种	英语
摘要	This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and the weighted average marginal tax rates that apply to wages, capital income, and deductions such as state and local taxes and charitable gifts. The paper uses the NBER TAXSIM model to project federal personal income tax liabilities as well as AMT liabilities between 2003 and 2013. The AMT has only a modest impact on the average marginal tax rates for most sources of income because some AMT taxpayers face higher marginal tax rates, and others lower tax rates, as a result of the tax. The projections show that modest increases in the AMT exclusion level have substantial effects on the number of AMT taxpayers, and that indexing the AMT parameters would reduce the number of AMT payers in 2010 by more than sixty percent. These changes would also reduce the AMT's impact on average marginal tax rates.
主题	Public Economics ; Taxation ; National Fiscal Issues
URL	https://www.nber.org/papers/w10072
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/567700
推荐引用方式 GB/T 7714	Daniel Feenberg,James Poterba. The Alternative Minimum Tax and Effective Marginal Tax Rates. 2003.

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
w10072.pdf（221KB）	智库出版物		限制开放	CC BY-NC-SA	浏览