000			01340nab a2200217 c 4500
999			_c150409 _d150409
003			ES-MaIEF
005			20250313091306.0
007			ta
008			250311t2024 xxu||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245	0	4	_aThe demographics of the CAMT _binsights from tax return data _c Danielle H. Green ... [et al.]
504			_aBibliografía
520			_aWe 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).
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_970766 _aIMPUESTO MÍNIMO ALTERNATIVO
650		4	_942888 _aESTADOS UNIDOS
700			_964997 _aGreen, Danielle H.
773	0		_9172702 _oOP 233/2024/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.77, n.2, June 2024, p. 383-411
942			_cART