The Case for Reviving the Corporate AMT

Authors

REUVEN S. AVI-YONAH, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

8-2021

Abstract

In this article, Avi-Yonah examines the bill introduced by Senate Finance Committee member Elizabeth Warren, D-Mass., to revive the corporate alternative minimum tax as a 15 percent tax on corporate book income, and he argues that it is a sensible way to address some problems of the corporate tax system.

Comments

Reprinted with the permission of Tax Analysts.

Recommended Citation

Avi-Yonah, Reuven. The Case for Reviving the Corporate AMT. TaxNotes, 2021.