We have added a new research area to our website: Alternative Minimum Tax (AMT). The AMT has been the subject of much controversy lately and part of a debate over tax reform, tax complexity, and whether the wealthy pay their fair share. In the AMT section of our website, you’ll find: our recent proposal for reforming the AMT; a history of AMT tax returns and liabilities from 1970 to the present; data on the percent of tax returns subject to the AMT by congressional district, state, major city area, and county; a short primer on the AMT; and more. You can also search for blog posts on the AMT. In addition, AMT data and studies can be found in the income tax section of the website. Click here to view the new AMT section.
