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Taxation & Estate Planning

: TaxProf Blog

Galle & Klick: The AMT as a Counter-Cyclical Fiscal Stabilizer

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Brian D. Galle (Boston College) & Jonathan Klick (Penn) have published Recessions and the Social Safety Net: The Alternative Minimum Tax as a Counter-Cyclical Fiscal Stabilizer, 63 Stan. L. Rev. 187 (2010), Here is the abstract: As recent events illustrate, state finances are procyclical: during recessions, state revenues crash, worsening...

Full post as published by TaxProf Blog on January 10, 2011 (boomark / email).

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