Cracking the code: making sense of the corporate alternative minimum tax
Auteur :
Lyon, Andrew B.
Éditeur :
Lyon, Andrew B.
ISBN :
9780815753247
Date de publication :
30 avr. 1997
Dimensions :
23,0 cm
Poids :
425 g
Langue :
Anglais
Pays d'origine :
USA
Andrew Lyon presents new data on the impact of the corporate alternative minimum tax (AMT), and offers 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.