Alternative Minimum Tax: The History, the Problem, and Potential Solutions
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Google Tech Talks
October, 3 2007
ABSTRACT
The Alternative Minimum Tax (AMT) was created in 1969 as part of a
Congressional effort to reduce the likelihood that households with high
gross income would pay little, if any, federal income tax. Because key
provisions of the tax were not indexed to the Consumer Price Index, the
combination of rising real incomes and inflation has led the tax to
affect a progressively larger set of taxpayers. In the absence of a
short-term "fix"; a temporary increase in the income thresholds at which
the AMT applies, the tax would affect more than twenty million taxpayers
in 2007. This talk will describe the AMT's current impact and the
factors that make taxpayers likely to be affected by the AMT. It will
also illustrate key principles in the economic analysis of taxation by
focusing on the incentive effects of the AMT and on the possible impact
of various reforms that have been suggested to address the growing reach
of the AMT.
Speaker: James Poterba
Jim Poterba is chair of the MIT Economic Department and a noted expert on public finance. This topic is particularly relevant for those who live in California.
Speaker: James Poterba
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