The effect of tax depreciation on the stochastic replacement policy

DOI10.1016/J.EJOR.2013.01.050zbMATH Open1317.90139OpenAlexW2137338116MaRDI QIDQ2355820FDOQ2355820

Authors: Roger Adkins, Dean Paxson 

Publication date: 28 July 2015

Published in: European Journal of Operational Research (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/j.ejor.2013.01.050

Recommendations

• Replacement decisions with multiple stochastic values and depreciation
• Optimal tax depreciation in stochastic investment model
• Optimal tax depreciation under a progressive tax system.
• Optimal tax depreciation with uncertain future cash-flows
• Stable economic depreciation

zbMATH Keywords

uncertainty modellingquasi-analytical solutiontax depreciationequipment replacementcapital budgeting

Mathematics Subject Classification ID

Convex programming (90C25) Management decision making, including multiple objectives (90B50)

Cites Work

• Optimal tax depreciation lives and charges under regulatory constraints
• Optimal tax depreciation under a progressive tax system.
• The effect of depreciation allowances on the timing of investment and government tax revenue
• Operational asset replacement strategy: a real options approach
• Optimal replacement policy with stochastic maintenance and operation costs
• Optimal tax depreciation with uncertain future cash-flows
• Optimal tax depreciation with loss carry-forward and backward options

Cited In (8)

• Optimal tax depreciation with uncertain future cash-flows
• Real options in operations research: a review
• An Extended Asset Replacement Model: Impacts of Taxation, Inflation and Technological Advancement on Optimal Asset Duration
• Optimal tax depreciation under a progressive tax system.
• Leaving well-worn paths: reversal of the investment-uncertainty relationship and flexible biogas plant operation
• Replacement decisions with multiple stochastic values and depreciation
• Stable economic depreciation
• Optimal tax depreciation lives and charges under regulatory constraints

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