The Individual AMT: More Than a Small Fix Is Needed

Research Report

The Individual AMT: More Than a Small Fix Is Needed

November 30, 1998

Abstract

Senior Fellow Eugene Steuerle examines the factors that have made the Alternative Minimum Tax (AMT) one of the more complicating influences on the tax code. He concludes that the individual AMT is in need of a good fix or outright elimination, and that simply indexing it is not enough.

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