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The Alternative Minimum Tax and Effective Marginal Tax Rates

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NBER2003-11-01 更新2025-01-04 收录
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https://www.nber.org/papers/w10072
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This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and the
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2003-11-01
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