Open Access Honors Program Thesis
The individual Alternative Minimum Tax (AMT) imposed on individuals was originally created to ensure that the wealthiest Americans do not avoid paying income tax by taking advantage of certain deductions and exemptions. AMT was not indexed for inflation and when coupled with other inequities, many more Americans are now subject to AMT than ever before. By studying the past and present tax laws surrounding individual AMT, I will present a reformed approach of the AMT tax system for individuals.
Year of Submission
Department of Accounting
University Honors Designation
A thesis submitted in partial fulfillment of the requirements for the designation University Honors
1 PDF file (50 pages)
©2011 David E. Droessler
Droessler, David E., "The Study of the Individual Alternative Minimum Tax: Past, Present, and Reform" (2011). Honors Program Theses. 891.