Download or read book The Alternative Minimum Tax written by Harold S. Peckron and published by SphinxLegal. This book was released on 2005 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: A thorough explanation of the Alternative Minimum Tax, including who it will affect, and how one can minimize their tax liability.
Download or read book Alternative minimum tax an overview of its rationale and impact on individual taxpayers report to the chairman Committee on Finance U S Senate written by and published by DIANE Publishing. This book was released on with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Alternative Minimum Tax written by United States. General Accounting Office and published by . This book was released on 2000 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Present Law and Background Relating to the Individual Alternative Minimum Tax written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by DIANE Publishing. This book was released on 2007 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Alternative Minimum Tax for Individuals written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Alternative Minimum Tax for Individuals written by and published by . This book was released on 1990 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Alternative Minimum Tax written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1995 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cracking the Code written by Andrew Lyon and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt: The corporate alternative minimum tax (AMT) was hailed in the Tax Reform Act of 1986 as instrumental to ensuring that tax loopholes would not permit corporations to avoid paying their fair share of tax liability. In 1995, less than ten years later, repeal of the AMT was pledged as part of the Republican Party's "Contract with America" and passed by the House of Representatives. Opponents of the AMT object that it penalizes new investment by firms and prevents the use of legitimate deductions. Its defenders tout the ability of the AMT to address public perceptions of unfairness in the tax system. At first glance, the debate over the AMT seems to be another example of the classic struggle between equity and efficiency. But, as this book reveals, there are serious flaws in the arguments used on both sides of this issue. As a result, the AMT may fail to achieve any notable equity objectives and may miss the opportunity to make significant improvements in the efficiency with which the nation's scarce capital is employed. Whether or not reforms of the AMT are ultimately enacted, the debate over the AMT raises fundamental questions of tax policy that will persist: Who benefits from tax subsidies? How much should the tax code be used to direct resources in the economy? If corporate taxes are ultimately borne by individuals, how do corporate tax provisions affect fairness? Andrew Lyon opens these topics up to a wide audience, presenting new data on the impact of the AMT, and offering suggestions for future policy reform. He argues that the legislative desire to respond to an apparent inequity should be channeled into considering whether there are efficiency reasons for reducing the tax advantages observed. The best solutions to these considerations, he contends, are not found in a minimum tax.
Download or read book The Alternative Minimum Tax for Individuals written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Alternative Minimum Tax written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and published by . This book was released on 1992 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Alternative Minimum Tax for Individuals written by and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book ALTERNATIVE MINIMUM TAX An Overview of Its Rationale and Impact on Individual Taxpayers written by and published by . This book was released on 2000 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report responds to your request for a nontechnical primer on the alternative minimum tax (AMT) for individuals, which is intended to help ensure that high-income individuals do not avoid significant tax liability. In general, AMT is a separate tax system that parallels the regular individual income tax system. Under this dual system of taxation, taxpayers are required to first compute their tax liability under regular income tax rules and then, if their income or tax payments do not meet certain tests, they are required to recompute their tax liability using the AMT rules. Taxpayers are then obligated to pay the greater of the two.
Download or read book Minimum Tax and Alternative Minimum Tax written by United States. Internal Revenue Service and published by . This book was released on 1982 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Prentice Hall s Complete Guide to the Alternative Minimum Tax written by Stewart S. Karlinsky and published by Business & Professional Division. This book was released on 1987 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Firm Lower Bound Characteristics and Impact of Corporate Minimum Taxation written by Aqib Aslam and published by International Monetary Fund. This book was released on 2021-06-08 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.
Download or read book Second in a Series of Hearings on the Alternative Minimum Tax written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 2009 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Alternative Minimum Tax for Individuals written by Internal Revenue Service and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
