Gamage, David S.
The policy and politics of alternative minimum taxes / David Gamage and Ari Glogower
Bibliografía
This paper contributes to a literature offering qualified justifications for alternative minimum tax (AMT) structures. We conclude that there is a narrow case for justifying AMTs even from the social planner perspective and that the proposed Billionaire’s Minimum Income Tax satisfies that narrow case. Next, incorporating governance collective action problems and electoral political constraints, we conclude that these considerations support a broader case for justifying AMTs that potentially also supports both preference-disallowance AMTs and the new corporate alternative minimum tax enacted in 2022.
ESTADOS UNIDOS
IMPUESTO MÍNIMO ALTERNATIVO
IMPUESTO DE SOCIEDADES
RIQUEZA
Glogower, Ari
National Tax Journal 0028-0283 v.77, n.2, June 2024, p. 467-492
The policy and politics of alternative minimum taxes / David Gamage and Ari Glogower
Bibliografía
This paper contributes to a literature offering qualified justifications for alternative minimum tax (AMT) structures. We conclude that there is a narrow case for justifying AMTs even from the social planner perspective and that the proposed Billionaire’s Minimum Income Tax satisfies that narrow case. Next, incorporating governance collective action problems and electoral political constraints, we conclude that these considerations support a broader case for justifying AMTs that potentially also supports both preference-disallowance AMTs and the new corporate alternative minimum tax enacted in 2022.
ESTADOS UNIDOS
IMPUESTO MÍNIMO ALTERNATIVO
IMPUESTO DE SOCIEDADES
RIQUEZA
Glogower, Ari
National Tax Journal 0028-0283 v.77, n.2, June 2024, p. 467-492