Affluent individuals rank tax fairness among their top concerns, according to the Citi Smith Barney Working Wealth Investor Poll. The survey showed that discontent with the alternative minimum tax continues to grow. The proportion of millionaires affected by the AMT has increased from 8 percent in 1999 to 31 percent in 2005.

Nearly half (46 percent) of the respondents, with at least $1 million in investable assets, said that rather than the AMT, they would prefer the return of 39.6 percent as the individual rate for those with $500,000 or more in income; 25 percent would rather raise the corporate income tax to offset losses by a change in the AMT.

The survey was conducted February 14 to 28 and included more than 500 members of the Synovate Consumer Opinion Panel.