Alternative Minimum Tax
January 2007
BNA's Web Watch is prepared by Laura
Gordon-Murnane. E-mail suggestions for future weekly topics
always welcome.
Wikipedia
Wikipedia
– Alternative Minimum Tax
Federal Government
Congress
Joint Committee on Taxation
Macroeconomic Analysis
of a Proposal to Broaden the Individual Income Tax Base and Lower
Individual Income Tax Rates (JCX-53-06) (December 14, 2006)
Background Information
About The Dynamic Stochastic General Equilibrium Model Used By The
Staff Of The Joint Committee On Taxation In The Macroeconomic Analysis
Of Tax Policy (JCX-52-06) (December 14, 2006)
Congressional Research Service
The Alternative Minimum Tax for Individuals: Legislative Initiatives
in the 110th Congress (December 29, 2006)
The Alternative
Minimum Tax (AMT): Income Entry Points and “Take Back Effects”
(February 2005)
The
Potential Distribution Effects of the Alternative Minimum Tax
(July 19, 2005)
Internal Revenue Service
National Taxpayer Advocate
National Taxypayer Advocate's 2006 Annual Report to Congress.
2006 Annual Report to Congress
Volume
I, Section One - Preface, Table of Contents, and The Most Serious
Problems Encountered By Taxpayers, and Status Update on the Questionable
Refund Program.
Volume
I, Section Two - Key Legislative Recommendations and Additional
Legislative Recommendations.
Volume
I, Section Three - The Most Litigated Issues.
Volume
I, Section Four - Case & Systemic Advocacy.
Volume
I, Section Five - Appendices.
Volume
II - Study of Taxpayer Needs, Preferences, and Willingness to
Use IRS Services and Downstream Impact Project: Identifying Drivers
of TAS Workload.
Executive
Summary
IRS
News Release
Prior
Annual Reports and Objectives Reports
Nongovernmental Organizations
Center on Budget Priorities and Policies
Revenue Losses From
Repeal Of The Alternative Minimum Tax Are Staggering By Aviva
Aron-Dine (January 9, 2007)
Repealing The Alternative
Minimum Tax Without Offsetting The Cost Would Add $1.2 Trillion
To The Federal Debt Over The Next Decade (June 9, 2005)
Citizens for Tax Justice
A Progressive Solution
to the AMT Problem (December 14, 2006)
OMB Watch
Alternative
Minimum Tax Likely to be Large Issue in 2007
Tax Foundation
IRS Data
Reveal Some Congressional Districts Hit Harder by Alternative Minimum
Tax (AMT) than Others by Andrew Chamberlain and Gerald Prante
Fiscal Fact No. 72 (January 9, 2007)
Long-Term
Solution Needed For AMT Reform (November 27, 2006)
New
Census Data Show New York, New Jersey Homeowners Hit Hardest by
Property Taxes by Gerald Prante (October 3, 2006)
Urban Institute
Income
Taxes and Tax Rates for Sample Families, 2006 (January 02, 2007)
Urban-Brookings Tax Policy Center
The
Individual Alternative Minimum Tax (AMT): 11 Key Facts and Projections
(Research Report) (pdf) (December 1, 2006)
The
Individual Alternative Minimum Tax (AMT): 11 Key Facts and Projections
(December 1, 2006)
Aggregate
AMT Projections, 2006-2017 (November 10, 2006)
Leiserson, Greg and Rohaly, Jeffrey. 2006. "The
Individual Alternative Minimum Tax: Historical Data and Projections,
updated November 2006." (November 10, 2006).
AMT
Coverage by State, 2004 (December 11, 2006)
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