Research-driven perspectives on tax policy
The Tax Policy Network is a community of leading scholars who translate rigorous research into clear, policy-relevant insights on the tax debates that matter most.
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Profit Without Tax? A Flawed List’s Admission to Corporate AMT’s Failings
This article analyzes the shortcomings of corporate AMT, which imposes a minimum tax of 15 percent on financial accounting profits for large corporations whose liabilities under the regular corporate tax system fall below that threshold.
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our experts
The Tax Policy Network is made up of scholars with deep expertise in tax policy, compliance, administration, and financial reporting. Their research informs how we understand the design, implementation, and real-world effects of tax rules, translating that work into analysis that’s accessible to policymakers, journalists, and the public.
Scott Dyreng
Senior Associate Dean for Innovation, Professor of Accounting
the Fuqua School of Business at Duke University
Jeff Hoopes
Professor, Research Director
University of North Carolina
Rebecca Lester
Associate Professor of Accounting, Senior Fellow
Stanford Graduate School of Business
Martin Jacob
Professor of Accounting and Control
IESE Business School
Maya Chandrasekaran
Program Director
Social Science Research Council