Cracking the Code

Cracking the Code

Making Sense of the Corporate Alternative Minimum Tax

by Andrew Lyon

168 pages· 2010· ISBN 9780815708032

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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.

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