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Journal of Economic Perspectives: Vol. 17 No. 2 (Spring 2003)
JEP Volume. 17, Issue 2 | 
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Policy Watch: The Expanding Reach of the Individual Alternative Minimum Tax
Article Citation
Burman, Leonard E.,
William G. Gale, and
Jeffrey Rohaly. 2003. "Policy Watch: The Expanding Reach of the Individual Alternative Minimum Tax ."
The Journal of Economic Perspectives,
17(2): 173-186.
DOI: 10.1257/089533003765888494
DOI: 10.1257/089533003765888494
Abstract
The individual alternative minimum tax (AMT) was designed in 1970 to apply reduce aggressive tax sheltering, but under current law will grow to cover tens of millions of households in the next decade. The growth occurs because the AMT is not indexed for inflation and the 2001 tax cut reduced regular income taxes but not the AMT. AMT growth is troubling because the tax has questionable effects on equity and efficiency and is inordinately complex. This paper describes the AMT, discusses economic issues related to the alternative minimum tax, and examines options for reform.
Article Full-Text Access
Full-text Article (Complimentary)
Authors
Burman, Leonard E.
Gale, William G.
Rohaly, Jeffrey
Gale, William G.
Rohaly, Jeffrey
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