Alex and Jeff have differing views on the current tax system. Alex believes that any tax system that has two tax structures, a regular tax and an alternative minimum tax, is inefficient and inequitable. In fact, the system violates all canons of taxation espoused by Adam Smith. Jeff, however, feels that Congress should use the tax code as a vehicle for encouraging taxpayers to engage in various social and economic transactions. Therefore, he argues that the alternative minimum tax is necessary to ensure that each taxpayer pays some amount of tax. With whom do you agree? Why?