Concepedia

The Individual AMT: Problems and Potential Solutions

Leonard E. Burman, William G. Gale, Jeffrey Rohaly, Benjamin Harris

SSRN Electronic Journal · 2002 · 15 citations · 7 references

Open access

Concepts

Public AffairsEconomicsPublic FinanceFiscal PolicyTax PolicyTaxationBehavioral Responses To TaxationMinimum Income SchemesOptimal TaxationTax IncentivesTax ReformAlternative Minimum Tax BaseEconomic Efficiency EffectsMinimum Tax StandardsPersonal Income Tax ReformTax CutsTax Policy Redistribution EffectsTax Reform Distributional EffectsTaxation Of High-income Earners

References

7

An Exploration in the Theory of Optimum Income Taxation

James A. Mirrlees · The Review of Economic Studies · 1971 · 4.4K citations

Public Affairs, Economics, Public Economics +15

Uneasy compromise: problems of a hybrid income-consumption tax

Choice Reviews Online · 1988 · 74 citations

Public Affairs, Public Finance, Public Policy +17

An Economic Evaluation of the Economic Growth and Tax Relief Reconciliation Act of 2001

William G. Gale, Samara R. Potter · National Tax Journal · 2002 · 63 citations

Public Affairs, Economics, Public Finance +17

Cracking the Code: Making Sense of the Corporate Alternative Minimum Tax

Daniel J. Lathrope, Andrew B. Lyon · Southern Economic Journal · 1998 · 39 citations

Law, Corporate Law, Tax Law +13

CAPITAL GAINS AND THE PEOPLE WHO REALIZE THEM

Leonard E. Burman, Peter D. Ricoy · National Tax Journal · 1997 · 36 citations

Public Affairs, Accountancy, Finance +12