The demographics of the CAMT insights from tax return data / Danielle H. Green ... [et al.]
Bibliografía
We evaluate the newly enacted corporate alternative minimum tax (CAMT) using proprietary tax return data for the 2018 and 2019 filing years. We find that a subset of income-related book-tax differences, net operating losses, and foreign and general business tax credits are associated with the reporting of both book income more than $1 billion and a low tax liability. Using tax return data, we estimate that, if the CAMT were in effect for 2018 (2019), 166 (63) corporations would likely be affected. We estimate the aggregate CAMT tax liability would be $63.2 billion in 2018 ($2.5 billion in 2019).
DECLARACIONES TRIBUTARIAS
IMPUESTO DE SOCIEDADES
IMPUESTO MÍNIMO ALTERNATIVO
ESTADOS UNIDOS
Green, Danielle H.
National Tax Journal 0028-0283 v.77, n.2, June 2024, p. 383-411