Due to the complexity of the alternative minimum tax (AMT), marginal tax rates (MTR) estimation studies deem AMT firms' MTRs almost impossible to estimate. We develop an analytical model for estimating AMT firms' MTRs. The model shows that AMT firms' MTRs are essentially the opportunity cost of...

This article is interested in the management of a natural forest. The main objective is the analysis of the efficiency of the exploitation model by individual transferable quotas with overlapping generations, capital, and monetary legacy. A general equilibrium model including some realities of...