![Corporate alternative minimum tax, corporate AMT, state corporate alternative minimum tax. State corporate AMT, which states have a corporate alternative minimum tax?](https://taxfoundation.org/wp-content/uploads/2019/10/Corporate-AMT-fv-01-300x258.png)
All Related Articles
8877 Results
![Corporate alternative minimum tax, corporate AMT, state corporate alternative minimum tax. State corporate AMT, which states have a corporate alternative minimum tax?](https://taxfoundation.org/wp-content/uploads/2019/10/Corporate-AMT-fv-01-300x258.png)
![estonia tax system, latvia tax system, most competitive tax systems in the OECD](https://taxfoundation.org/wp-content/uploads/2019/10/estonia-latvia-300x150.png)
Better than the Rest
2 min read![Colorado sports betting, Colorado legalize sports betting, Colorado Proposition DD, sports betting states, which states have legalized sports betting?](https://taxfoundation.org/wp-content/uploads/2019/10/Sports-Betting-FV-01-300x257.png)
![Kansas online sales tax collection, Kansas taxing online sales, Kansas A.G. online sales tax. Kansas attorney general online sales tax. Kansas department of revenue online sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/Kansas2-300x182.jpg)
![R&D Amortization, Research and Development Amortization, John Larson, Ron Estes, American Innovation and Competitiveness Act (AICA)](https://taxfoundation.org/wp-content/uploads/2019/10/linkedin-In-Stream_Wide___machinery-equipment-factory-300x158.jpg)
Legislation Introduced to Cancel R&D Amortization
Canceling the amortization of research and development costs would reduce federal revenue, but policymakers have a variety of options to offset the costs.
3 min read![2019 International Tax Competitiveness Index](https://taxfoundation.org/wp-content/uploads/2019/10/ITCI_graphics-fv-23-300x229.png)
International Tax Competitiveness Index 2019
Our International Index compares OECD countries on over 40 variables that measure how well each country’s tax system promotes sustainable economic growth and investment.
11 min read![Wisconsin surplus revenue, Wisconsin revenue, Wisconsin tax cuts, Wisconsin state conformity, Wisconsin online sales tax](https://taxfoundation.org/wp-content/uploads/2019/09/Conformity-Maps-06-300x270.png)
![Cory Booker Estate Tax, Cory Booker step-up in basis, Cory Booker Tax, Expanding the estate tax, Eliminating step-up in basis](https://taxfoundation.org/wp-content/uploads/2019/09/Cory-Booker-3-300x200.jpg)
Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax
Removing step-up in basis would encourage taxpayers to realize capital gains and it would plug a hole in the current income tax, while increasing federal revenue. Combined, however, with the estate tax, this would result in a significant tax burden on certain saving by requiring both the appreciation in and total value of transferred property to be taxed at death
2 min read![SAFE Bank Act, marijuana revenues, recreational marijuana revenue, cannabis industry, cannabis legalization, state recreational marijuana excise tax rates 2019](https://taxfoundation.org/wp-content/uploads/2019/09/Marijuana-Ulrik-Sept-2019-FV-01-300x272.png)
Marijuana Revenues Could Take a Hit
3 min read![changes in dividend tax rates in Europe, France dividend tax rate, Iceland dividend tax rate, Norway dividend tax rate, dividend tax trends in Europe](https://taxfoundation.org/wp-content/uploads/2019/09/Dividend-Changes.fv2-01-300x296.png)