Cracking the Code
Making Sense of the Corporate Alternative Minimum Tax
1st Edition
Published on 1. December 2010
168 pages
978-0-8157-0803-2 (ISBN)
Description
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More details
Edition
1. Auflage
Language
English
Place of publication
New York
United States
Publishing group
Bloomsbury Publishing Plc
ISBN-13
978-0-8157-0803-2 (9780815708032)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Book
05/1997
Brookings Institution
€60.84
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Content
- Cover
- Contents
- Chapter 1 Introduction
- Why an Alternative Minimum Tax?
- Corporate Tax Reform
- Making Sense of the Alternative Minimum Tax
- Chapter 2 The Structure of the Alternative Minimum Tax
- The Corporate Income Tax
- The Minimum Tax
- Calculation of the Alternative Minimum Tax
- Overview of Adjustments and Preferences
- The Alternative Minimum Tax Depreciation Adjustment
- A Comparison of Alternative Minimum Tax Income and Economic Income
- Appendix A: Legislative Background of the Alternative Minimum Tax
- Appendix B: Alternative Minimum Tax Adjustments and Preferences
- Chapter 3 Does a Minimum Tax Improve Fairness?
- The Incidence of the Corporate Tax
- Does a Minimum Tax Improve Horizontal Equity?
- Does a Minimum Tax Improve Vertical Equity?
- Perceptions of Fairness
- Summary
- Chapter 4 Does a Minimum Tax Improve Efficiency?
- The Benefits of a Level Playing Field
- The Case for Tax Incentives: Market Failure
- Does a Minimum Tax Improve Efficiency?
- Debt-Financed Investment
- Compliance Costs and Tax Planning
- Summary
- Chapter 5 Investment Incentives under the Alternative Minimum Tax
- Investment in Equipment
- Investment in Other Capital
- Effects of the 1993 Alternative Minimum Tax Reform and Other Proposals
- Effects on the Timing of Investment
- Summary
- Appendix: The Cost of Capital Model
- Chapter 6 A Look at Alternative Minimum Tax Firms
- A Snapshot of the Alternative Minimum Tax Firm
- Alternative Minimum Tax Status by Industry
- A Dynamic Look at the Alternative Minimum Tax Firm
- Summary
- Chapter 7 Effects of the Alternative Minimum Tax on the Economy
- Do Alternative Minimum Tax Payments Increase in Bad Times?
- Does the Alternative Minimum Tax Affect Investment?
- Summary
- Appendix: Data Set Description
- Chapter 8 Options for Reform of the Alternative Minimum Tax
- Congressional Proposals for Reform of the Alternative Minimum Tax
- Scaling Back Tax Advantages under the Regular Tax
- Conclusions
- Notes
- Index
- A
- B
- C
- D
- E
- F
- G
- H
- I
- J
- K
- L
- M
- N
- O
- P
- Q
- R
- S
- T
- U
- V
- W
- Z
