TY  - BOOK
AU  - Lyon,Andrew B.
AU  - Silverstein,Gerald
ED  - National Bureau of Economic Research.
TI  - The Alternative Minimum Tax and the Behavior of Multinational Corporations
T2  - NBER working paper series
PY  - 1994///
CY  - Cambridge, Mass.
PB  - National Bureau of Economic Research
N1  - June 1994; Hardcopy version available to institutional subscribers
N2  - This paper examines the extent to which U.S.-based multinational corporations are affected by the alternative minimum tax.  More than half of all foreign-source income received by corporations in 1990 was earned by corporations subject to the alternative minimum tax.  The AMT rules potentially affect multinational corporations in a manner different from their effect on domestic corporations.  The paper examines the differential incentives the AMT creates for locating investment either domestically or abroad and considers how the incentives for the repatriation of foreign-source income are affected by the AMT.  Tax return data of U.S.-based multinationals are examined to see the extent to which these incentives may influence the repatriation of foreign-source income
UR  - https://www.nber.org/papers/w4783
UR  - http://dx.doi.org/10.3386/w4783
ER  -