Here are two related items by TPC researchers.  Jason Furman has an op ed in the Think Tank section of WashingtonPost.com on the need for corporate tax reform and Mr. Rangel's new proposal.  I have an article on the AMT and options for dealing with it in the current issue of the Milken Institute Review.  I don't specifically mention the Rangel proposal because I wrote the article back in the summer (and my crystal ball was out of service), but I do talk about the surtax as a replacement among other options.