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1.  Alternative Minimum Tax, Corporate: From The Encyclopedia of...
Minimum taxes are intended to increase tax payments from taxpayers who, under the rules of the regular tax system, are believed to pay too little tax relative to a more standard measure of ther income. The U.S. federal income tax has both a personal and a corporate alternative minimum tax (AMT). The complex corporate tax is designed to increase the income tax on businesses by adjusting for a wide range of preferences awarded to corporations under the standard system. This article details the AMT calculation, revenues, and purpose.
2.  The Individual Alternative Minimum Tax | Urban Institute
3.  The Individual Alternative Minimum Tax | Urban Institute
4.  The Alternative Minimum Tax | Urban Institute
5.  Alternative Alternative Minimum Tax Reform
Like a gathering storm, the full force of the AMT is scheduled to intensify with time. Almost every elected official pledges to do something about the AMT, but just not now since any reform would have substantial costs in foregone revenues. In this note we discuss a politically palatable option: addressing each item in the AMT individually and adjusting the regular tax accordingly. Simply put, Congress would decide on the treatment of an item of income or preference once and only once for the regular tax only.
6.  The Individual Alternative Minimum Tax: Historical Data and Projection...
The individual alternative minimum tax (AMT) was originally enacted in 1969 to guarantee that high-income individuals paid at least a minimal amount of tax. Due to design flaw, however, the AMT threatens to grow from a footnote in the tax code to a major component affecting tens of millions of taxpayers every year. Absent a change in law, more than 30 million taxpayers will become subject to the AMT by 2010. This document presents and discusses updated estimates of AMT participation, revenue, and the distribution of AMT liability.
7.  The Individual Alternative Minimum Tax: A Data Update
The individual alternative minimum tax (AMT) was intended to guarantee that high income people paid at least some tax, but it is poorly designed. Absent a change in law, close to 30 million taxpayers will become subject to the AMT by 2010. This data update presents new data for the tables in our July 2003 Tax Notes article and expands on the reform options presented in the Spring 2003 Journal of Economic Perspectives article. We also briefly explain the tables.
8.  The Individual Alternative Minimum Tax: A presentation to the...
Len Burman's PowerPoint presentation on the Individual Alternative Minimum Tax for the President's Advisory Panel on Tax Reform, March 3, 2005.
9.  The Individual Alternative Minimum Tax (AMT): 11 Key Facts and...
The individual alternative minimum tax (AMT) was originally enacted in 1969 to guarantee that high-income individuals paid at least a minimal amount of tax. Middle- and upper-income taxpayers must add a number of so-called ?preference items? to their taxable income, subtract a special AMT exemption, and calculate their tax according to the AMT tax schedule. If the tax under that schedule is higher than the regular income tax, taxpayers pay the difference as AMT. This document outlines 11 key facts and projections about the AMT, including its effects on taxpayers and prospects for its reform.
10.  The Individual Alternative Minimum Tax (AMT): 12 Facts and Projections...
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