Brief Alternative to the Alternative: The Economic Effects of AMT Reform
Benjamin H. Harris, Daniel Baneman
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This article examines the economic benefits of alternative minimum tax reform relative to the current policy baseline. The authors find that AMT reform can lead to improved progressivity, greater efficiency, and a lessened compliance burden while raising an equal amount of revenue.
Research Areas Economic mobility and inequality Taxes and budgets
Tags Fiscal policy Individual taxes
Policy Centers Urban-Brookings Tax Policy Center