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Minimum Taxes by kvartira1000 is a document available to read on EtoBox.

This paper by Daniel Shaviro explores the concept of minimum taxes, their historical context, and the arguments for and against them. It discusses the evolution of the Alternative Minimum Tax (AMT) and recent proposals for new minimum taxes, particularly in relation to corporate financial statement income and global tax structures. The author concludes that while minimum taxes have significant drawbacks, they may still be justified under certain circumstances in tax policy discussions.

Author

kvartira1000

Language

EN