THE EVOLUTION OF THE CORPORATE MINIMUM TAX

Authors
JONES SA
Citation
Sa. Jones, THE EVOLUTION OF THE CORPORATE MINIMUM TAX, Journal of corporate taxation, 20(4), 1994, pp. 351-370
Citations number
12
Categorie Soggetti
Business Finance
Journal title
Journal of corporate taxation → ACNP
ISSN journal
00940593
Volume
20
Issue
4
Year of publication
1994
Pages
351 - 370
Database
ISI
SICI code
0094-0593(1994)20:4<351:TEOTCM>2.0.ZU;2-4
Abstract
A comparison of the add-on minimum tax provisions of prior law and the current alternative minimum tax provisions coupled with a look to the future of the AMT and an analysis of alternatives, such as total elim ination of tax preference items.