A Horizontal Equity Analysis of the Minimum Tax Provisions: An Empirical Study.
基于1978年IRS纳税人数据，评估1976年、1978年和1982年三次税改中最低税负条款的横向公平效果，发现1976年的附加最低税最能促进横向公平。
Abstract ABSTRACT: Congress introduced the first version of the minimum tax provisions in the Tax Reform Act of 1969. Congress subsequently modified the minimum tax provisions with the Tax Reform Act of 1976 (TRA76), the Revenue Act of 1978 (RA78), and the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). This study evaluates the TRA76, RA78, and TEFRA minimum tax provisions from the perspective of horizontal equity. The study is based on taxpayer data from the 1978 Individual Tax Model prepared by the Internal Revenue Service (IRS). Relevant individuals are classified into groups of equally-situated taxpayers based on expanded income. For each such group, the coefficient of variation (CV) is computed, and the three minimum tax structures are compared for their relative equity effects. The study generally concludes that the TRA76 add-on minimum tax best enhances horizontal equity.