Decision model and analysis for investment interest expense deduction and allocation

DOI10.1016/J.EJOR.2008.12.012MaRDI QIDQ2379558zbMATH OpenOpenAlexFDO

Authors Zu-Hsu Lee, Shiming Deng, Beixin Lin, James G. S. Yang

Publication date 19 March 2010

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

Full work available at URL https://doi.org/10.1016/j.ejor.2008.12.012

zbMATH Keywords

linear programmingnonlinear programmingOR in strategic planningincome taxinvestment interest expense

Mathematics Subject Classification ID

Management decision making, including multiple objectives (90B50) Linear programming (90C05) Macroeconomic theory (monetary models, models of taxation) (91B64) Nonlinear programming (90C30) Production theory, theory of the firm (91B38)

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Cited in

(2)

• Optimal tax depreciation with loss carry-forward and backward options
• A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case

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