This Comment addresses the problems presented by the revised alternative tax. First, the alternative tax is described in the context of the 1986 Tax Reform Act. Second, the new provisions of the alternative tax are analyzed to show that even with them, the alternative tax still does not tax all economic income. Third, the inefficiency and inequitable nature of the alternative tax are examined. Fourth, short and long-term solutions to the current alternative tax problems are proposed.
Kerry S. Bucklin,
The Alternative Minimum Tax for Individuals: Present Problems and Future Possibilities,
63 Wash. L. Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol63/iss1/6