The Individual AMT: Why It Matters

Robert P. Harvey and Jerry Tempalski

National Tax Journal, 1997, vol. 50, issue 3, 453-73

Abstract: Attributes the sharp projected increase in the number of AMT taxpayers (more than 9 million by 2007, up from 700,000 in 1997) and their liability ($21 billion by 2007, up from $4.5 billion in 1997) to the fact that the regular tax is indexed for inflation. Discusses the structure of the individual AMT and examines the long-run effects of the AMT.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:50:y:1997:i:3:p:453-73

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