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AMT Slide Show

Leonard E. Burman

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Abstract

The alternative minimum tax was created in 1969 to ensure that high-income taxpayers did not exploit tax laws to reduce or eliminate their federal income tax. By 2010, it is expected to affect 36 million taxpayers, particularly upper-middle-class families with children. This slide show provides an overview and history of the tax; Tax Policy Center projections; an examination of equity, efficiency, and complexity issues; and reform options. The show is based on the discussion paper The Individual AMT: Problems and Potential Solutions.

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What this paper is about

The alternative minimum tax was created in 1969 to ensure that high-income taxpayers did not exploit tax laws to reduce or eliminate their federal income tax. By 2010, it is expected to affect 36 million taxpayers, particularly upper-middle-class families with children. This slide show provides an overview and history of the tax; Tax Policy Center projections; an examination of equity, efficiency, and complexity issues; and reform options. The show is based on the discussion paper The Individual AMT: Problems and Potential Solutions.

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Available abstract

The alternative minimum tax was created in 1969 to ensure that high-income taxpayers did not exploit tax laws to reduce or eliminate their federal income tax. By 2010, it is expected to affect 36 million taxpayers, particularly upper-middle-class families with children. This slide show provides an overview and history of the tax; Tax Policy Center projections; an examination of equity, efficiency, and complexity issues; and reform options. The show is based on the discussion paper The Individual AMT: Problems and Potential Solutions.

Key concepts: Equity (law), Exploit, Tax reform, Income tax, Economics, State income tax, Public economics, Tax policy

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