Cracking the Code: Making Sense of the Corporate Alternative Minimum Tax
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Ch. 1Introduction1Ch. 2The Structure of the Alternative Minimum Tax15Ch. 3Does a Minimum Tax Improve Fairness?48Ch. 4Does a Minimum Tax Improve Efficiency?62Ch. 5Investment Incentives under the Alternative Minimum Tax77Ch. 6A Look at Alternative Minimum Tax Firms103Ch. 7Effects of the Alternative Minimum Tax on the Economy117Ch. 8Options for Reform of the Alternative Minimum Tax129Notes137Index152
