The goal of the alternative minimum tax scheme is:

$1.$ to find a way to tax low$-$income taxpayers who evade the imposition of taxes through tax preferences such as the Earned Income Credit.

$2.$ to find a way to tax individuals with significant economic income who do not pay their fair share of regular income taxes because they take advantage of lawful provisions of the tax code that provide tax incentives and preferences such as accelerated depreciation deductions.

$3.$to find a way to tax individuals with significant economic income who do not pay their fair share of regular taxes because they evade taxes by taking advantage of unlawful tax shelters.

$4.$to find a way to tax individuals with significant economic income who do pay their fair share of regular income taxes because they cannot take advantage of lawful provisions of the tax code that provide tax incentives and preferences, such as accelerated depreciation deductions.