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Cracking the code : making sense of the corporate alternative minimum tax / Andrew B. Lyon.
LIBRA HJ4653.C7 L96 1997
Available from offsite location
- Format:
- Book
- Author/Creator:
- Lyon, Andrew B.
- Language:
- English
- Subjects (All):
- Corporations--Taxation--United States.
- Corporations.
- Alternative minimum tax--United States.
- Alternative minimum tax.
- Corporations--Taxation.
- United States.
- Physical Description:
- xi, 156 pages : illustrations ; 24 cm
- Place of Publication:
- Washington, D.C. : Brookings Institution Press, [1997]
- Summary:
- 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.
- Notes:
- Includes bibliographical references (pages 137-152) and index.
- ISBN:
- 0815753241
- 0815753233
- OCLC:
- 36364139
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