What question did this study set out to answer?

The aim is to analyze the equity effects of minimum tax provisions in U.S. tax legislation.

A Horizontal Equity Analysis of the Minimum Tax Provisions: An Empirical Study.

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This analysis evaluates minimum tax provisions' equity in taxpayers with similar incomes, indicating improvements in fairness.

The aim is to analyze the equity effects of minimum tax provisions in U.S. tax legislation.
Evaluated minimum tax provisions from TRA76, RA78, and TEFRA
Used taxpayer data from the 1978 Individual Tax Model by IRS
Classified taxpayers into groups based on expanded income
Computed the coefficient of variation for each group
Compared the relative equity effects of the three minimum tax structures
TRA76 add-on minimum tax was found to enhance horizontal equity significantly
Comparison of minimum tax structures revealed varying impacts on equity
The analysis highlighted the importance of income classification for fairness assessments

Kenneth E. Anderson (1985) studied this question.

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