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Publications on Economy/Taxes

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The Individual Alternative Minimum Tax (AMT): 12 Facts and Projections (Research Report)
Author(s): Leonard E. Burman, Julianna Koch, Greg Leiserson, Jeff RohalyPosted to Web: July 03, 2008

Congress originally enacted a minimum tax in 1969 to guarantee that high-income individuals paid at least a minimal amount of tax. Under today’s alternative minimum tax (AMT), middle- and upper-income taxpayers must add a number of "preference items" to their taxable income, subtract a special AMT exemption, and calculate their tax according to the AMT rules. If the tax under those rules turns out to be higher than their regular income tax, taxpayers pay the difference as AMT. Unless Congress acts, 26.8 million taxpayers will be affected by the AMT in 2008.

Publication Date: June 30, 2008Availability: HTML | PDF

Data Appendix to Kids' Share 2008 (Research Report)
Author(s): Gillian Reynolds, Elizabeth Bell, Rebecca L. Clark, Rosalind E. Berkowitz, Christopher SpiroPosted to Web: July 02, 2008

Kids' Share 2008, a second annual report, looks comprehensively at trends in federal spending and tax expenditures on children. This appendix details our data sources, the programs we include, and the methodology used to estimate the percentage of all expenditures that went to children.

Publication Date: June 24, 2008Availability: HTML | PDF

The Individual Alternative Minimum Tax: Historical Data and Projections: Updated June 2008 (Research Report)
Author(s): Greg Leiserson, Jeff RohalyPosted to Web: June 25, 2008

Congress enacted a minimum tax in 1969 to guarantee that high-income individuals paid at least some tax. The AMT now threatens to grow from a footnote in the tax code to a major component affecting tens of millions of taxpayers. Although most lower- and middle-income taxpayers will remain unaffected by it, policymakers need to deal with the explosive growth of the AMT from an obscure tax affecting only 20,000 filers in 1970 to one affecting more than 33 million-a third of all taxpayers-by 2010. This document provides updated estimates of AMT participation, revenue, and distribution.

Publication Date: June 25, 2008Availability: HTML | PDF

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