# The Corporate Minimum Tax: Rationale, Effects, and Issues
> **CRS Report** · 1989-03-24 · `89-213`
## Report
- **CRS ID:** 89-213
- **Series:** CRS Report
- **Publication date:** 1989-03-24
## Documents
- [PDF](https://www.everycrsreport.com/files/19890324_89-213_a2d0642bb3d3334180a870dd3b6c8ce2aec9f86e.pdf)
- [HTML](https://www.everycrsreport.com/files/19890324_89-213_a2d0642bb3d3334180a870dd3b6c8ce2aec9f86e.html)
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