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2014-11-22T13:42:21-05:00
2014-11-22T13:42:21-05:00
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Tax Rates on Capital Gains and Dividends Under the AMT
Benjamin H. Harris, Christopher Geissler
Recent tax acts sharply lowered tax rates on long-term capital gains and dividend income. For millions of taxpayers, however, the alternative minimum tax limits the benefits from these cuts by increasing the effective marginal tax rates on capital gains and dividend income. The culprit is the phaseout of the AMT exemption.
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