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The Alternative Minimum Tax And Effective Marginal Tax Rates
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Book Synopsis The Alternative Minimum Tax and Effective Marginal Tax Rates by : Daniel Feenberg
Download or read book The Alternative Minimum Tax and Effective Marginal Tax Rates written by Daniel Feenberg and published by . This book was released on 2003 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. Keywords: Income taxation, alternative minimum tax. JEL Classifications: H24, H62.
Book Synopsis The Alternative Minimum Tax and Effective Marginal Tax Rates by : Daniel R. Feenberg
Download or read book The Alternative Minimum Tax and Effective Marginal Tax Rates written by Daniel R. Feenberg and published by . This book was released on 2009 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Encyclopedia of Taxation & Tax Policy by : Joseph J. Cordes
Download or read book The Encyclopedia of Taxation & Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Book Synopsis Present Law and Analysis Relating to Individual Effective Marginal Tax Rates by : United States. Congress. House. Committee on Ways and Means
Download or read book Present Law and Analysis Relating to Individual Effective Marginal Tax Rates written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1998 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation Publisher : ISBN 13 : Total Pages :96 pages Book Rating :4.F/5 ( download)
Book Synopsis Alternative Minimum Tax by : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation
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 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Alternative minimum tax an overview of its rationale and impact on individual taxpayers : report to the chairman, Committee on Finance, U.S. Senate by :
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:
Book Synopsis Alternative Minimum Tax by : United States. Congress. Senate. Committee on Finance
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.
Book Synopsis The Alternative Minimum Tax by : Harold S. Peckron
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.
Author :United States. Congress. Joint Committee on Internal Revenue Taxation Publisher : ISBN 13 : Total Pages :20 pages Book Rating :4.:/5 (327 download)
Book Synopsis Minimum income tax by : United States. Congress. Joint Committee on Internal Revenue Taxation
Download or read book Minimum income tax written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1976 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Laws Made Simple written by and published by Lulu.com. This book was released on with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Firm Lower Bound: Characteristics and Impact of Corporate Minimum Taxation by : Aqib Aslam
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.
Book Synopsis Tax Reform and the Cost of Capital by : Dale Weldeau Jorgenson
Download or read book Tax Reform and the Cost of Capital written by Dale Weldeau Jorgenson and published by Oxford University Press. This book was released on 1991 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Book Synopsis Effective Federal Tax Rates Under Current Law, 2001 To 2004 by : Ed Harris
Download or read book Effective Federal Tax Rates Under Current Law, 2001 To 2004 written by Ed Harris and published by DIANE Publishing. This book was released on 2008 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines how effective federal tax rates will change over the coming decade under current law -- that is, if the provisions of tax laws enacted in 2001, 2002, & 2003 phase in, phase out, & ¿sunset¿ as scheduled. Under current law & the assumption that incomes grow at a constant rate, the overall effective federal tax rate drops from 21.5% in 2001 to 19.6% in 2004. It then rises irregularly over the subsequent decade as tax provisions phase in & out. The increases in the effective tax rate between 2005 & 2010 & between 2011 & 2014 occur primarily because rising real incomes move taxpayers into higher tax brackets & the alternative minimum tax affects more taxpayers over time. Charts & tables.
Book Synopsis The alternative minimum tax and the behavior of multinational corporations by : Andrew B. Lyon
Download or read book The alternative minimum tax and the behavior of multinational corporations written by Andrew B. Lyon and published by . This book was released on 1994 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Understanding the tax reform debate background, criteria, & questions by :
Download or read book Understanding the tax reform debate background, criteria, & questions written by and published by DIANE Publishing. This book was released on 2005 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures Publisher : ISBN 13 : Total Pages :356 pages Book Rating :4.0/5 (7 download)
Book Synopsis Corporate Alternative Minimum Tax by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Download or read book Corporate 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 1989 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
