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Book

Cracking the Code

Cracking the Code Making Sense of the Corporate Alternative Minimum Tax

Andrew Lyon, Brookings Institution Press 1997 c. 168pp.

Chapter 1: Introduction

Chapter 2: The Structure of the Alternative Minimum Tax

Chapter 3: Does a Minimum Tax Improve Fairness?

Chapter 4: Does a Minimum Tax Improve Efficiency?

Chapter 5: Investment Incentives under the Alternative Minimum Tax

Chapter 6: A Look at Alternative Minimum Tax Firms

Chapter 7: Effects of the Alternative Minimum Tax on the Economy

Chapter 8: Options for Reform of the Alternative Minimum Tax

Tables

Figures

Index

Notes

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