000			01355nab a2200229 c 4500
999			_c150410 _d150410
003			ES-MaIEF
005			20250313093116.0
007			ta
008			250311t2024 xxu||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_95582 _aGamage, David S.
245	1	4	_aThe policy and politics of alternative minimum taxes _c David Gamage and Ari Glogower
504			_aBibliografía
520			_aThis 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.
650		4	_942888 _aESTADOS UNIDOS
650		4	_970766 _aIMPUESTO MÍNIMO ALTERNATIVO
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_944024 _aRIQUEZA
700	1		_966909 _aGlogower, Ari
773	0		_9172702 _oOP 233/2024/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.77, n.2, June 2024, p. 467-492
942			_cART