The Alternative Minimum Tax and the Behavior of Multinational Corporations
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This paper examines the extent to which U.S.-based multinational corporations are affected by the alternative minimum tax. More than half of all foreign-source income received by corporations in 1990 was earned by corporations subject to the alternative minimum tax. The AMT rules potentially affect
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美国国家经济研究局创建时间：
1994-06-01
