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University of Michigan Law School

2001

Articles

Taxation-Federal

Alternate minimum tax

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Why The Corporate Amt Should Be Retained, Reuven S. Avi-Yonah Nov 2001

Why The Corporate Amt Should Be Retained, Reuven S. Avi-Yonah

Articles

The 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.

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