Add to ORKGThe corporate AMT is under attack. Repeal has been proposed by the White House, endorsed by the ABA/AICPA/TEI tax simplification project, and included in the stimulus bill passed by the House of Representatives. Repeal is supported on two principal grounds: That the corporate AMT increases complexity, and that it is pro-cyclical
This article attempts to provide the first comprehensive rationale for defending the current corpora...
Congress enacted the Alternative Minimum Tax ( AMT ) to stop high-income individuals from escaping t...
This Note will first review the tax preferences for entity choice under the old tax regime for the s...
The corporate AMT is under attack. Repeal has been proposed by the White House, endorsed by the ABA/...
PROFESSORS Chorvat and Knoll present us with a strong argument for repealing the corporate alternati...
The corporate income tax is under attack. The former Secretary of the Treasury has announced that it...
The individual alternative minimum tax (AMT) was a much disliked feature of the tax law prior to the...
The alternative minimum tax (AMT) is a complex, unfair, and inefficient shadow tax system that threat...
This article will first discuss the history of the General Utilities doctrine and its gradual demise...
Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many ...
Four million Americans with extensive tax preferences are subject to the Alternative Minimum Tax (AM...
The current push for tax reform seems to be coming from corporate America. This is quite different t...
In this article, Avi-Yonah examines the bill introduced by Senate Finance Committee member Elizabeth...
Professor Geier participated in a Lincoln-Douglas style debate, where the debaters were assigned dif...
Professor Wolfman presents the case for outright repeal of General Utilities and its statutory offsp...
This article attempts to provide the first comprehensive rationale for defending the current corpora...
Congress enacted the Alternative Minimum Tax ( AMT ) to stop high-income individuals from escaping t...
This Note will first review the tax preferences for entity choice under the old tax regime for the s...
The corporate AMT is under attack. Repeal has been proposed by the White House, endorsed by the ABA/...
PROFESSORS Chorvat and Knoll present us with a strong argument for repealing the corporate alternati...
The corporate income tax is under attack. The former Secretary of the Treasury has announced that it...
The individual alternative minimum tax (AMT) was a much disliked feature of the tax law prior to the...
The alternative minimum tax (AMT) is a complex, unfair, and inefficient shadow tax system that threat...
This article will first discuss the history of the General Utilities doctrine and its gradual demise...
Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many ...
Four million Americans with extensive tax preferences are subject to the Alternative Minimum Tax (AM...
The current push for tax reform seems to be coming from corporate America. This is quite different t...
In this article, Avi-Yonah examines the bill introduced by Senate Finance Committee member Elizabeth...
Professor Geier participated in a Lincoln-Douglas style debate, where the debaters were assigned dif...
Professor Wolfman presents the case for outright repeal of General Utilities and its statutory offsp...
This article attempts to provide the first comprehensive rationale for defending the current corpora...
Congress enacted the Alternative Minimum Tax ( AMT ) to stop high-income individuals from escaping t...
This Note will first review the tax preferences for entity choice under the old tax regime for the s...