The AMT: What's Wrong and How to Fix It (Alternative Minimum Tax)
National Tax Journal 2007, Sept, 60, 3
-
- €2.99
-
- €2.99
Publisher Description
INTRODUCTION The original minimum tax was an add--on tax intended to ensure that high-income people paid at least some tax. It has morphed and mutated into what is now the individual alternative minimum tax (AMT), a complex, unfair, and inefficient shadow tax system that threatens to hit 23 million households in 2007, many of them solidly middle class.
To Praise the AMT Or to Bury It (Alternative Minimum Tax)
2005
Tax Reform in a Global Economy: Shifting the Tax Burden.
2005
Comment on Leonard E. Burman, "a Blueprint for Tax Reform and Health Reform" (Response to Article by Leonard E. Burman in This Issue, P. 287)
2008
The Tax Act of 2001--This Year's Challenge.
2003
Tax By Design
2011
Is the Corporate Tax System "Broken"?
2008
Horizontal Inequity in the Property Taxation of Apartment, Industrial, Office, And Retail Properties.
2006
Comment on Desai and Hines, "Old Rules and New Realities: Corporate Tax Policy in a Global Setting" (Response to Mihir A. Desai and James R. Hines Jr., National Tax Journal, Vol. 57, P. 937, December 2004)
2005
Implementing a Progressive Consumption Tax: Advantages of Adopting the VAT Credit-Method System (Forum: The Value-Added Tax)
2006
A Tale of Two Tax Cuts, A Wage Squeeze, And a Tax Credit.
2006
Deficits, Interest Rates, And the User Cost of Capital: A Reconsideration of the Effects of Tax Policy on Investment (35Th Annual Spring Symposium and State Tax Program)
2005
The Estate Tax and Charitable Bequests: Elasticity Estimates Using Probate Records.
2005