Tax Policy: Experience With the Corporate Alternative Minimum Tax
GGD-95-88
Published: Apr 03, 1995. Publicly Released: Apr 03, 1995.
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Highlights
Pursuant to a congressional request, GAO provided information on the corporate alternative minimum tax (AMT), focusing on: (1) the corporations that paid AMT between 1987 and 1992; (2) whether AMT achieved its purpose; and (3) how AMT might affect corporate investment.
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CorporationsDepreciationEconomic growthFinancial disclosureIncome taxesInvestmentsManufacturing industryTax creditTax returnsTaxpayers