Craig, Caroline Kern; Silhan, Peter A. - In: Intelligent Systems in Accounting, Finance and Management 4 (1995) 3, pp. 155-171
AMTexpert is a prototype of an expert decision support system (EDSS) for the corporate alternative minimum tax (AMD. The corporate AMT was introduced as part of the Tax Reform Act of 1986 in order to force US corporations to pay more tax. The complicated and interrelated nature of the AMT system...