Decision model and analysis for investment interest expense deduction and allocation

DOI10.1016/J.EJOR.2008.12.012zbMATH Open1183.90237OpenAlexW1996380664MaRDI QIDQ2379558FDOQ2379558

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

Recommendations

• scientific article; zbMATH DE number 1836452
• Interest deductibility under default risk and the unfavorable tax treatment of investment costs: a simple explanation
• Optimal tax depreciation with loss carry-forward and backward options
• The impact of US tax depreciation law on asset location and ownership decisions
• Dynamic tax depreciation strategies

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)

Cites Work

• A survey on the continuous nonlinear resource allocation problem
• Title not available (Why is that?)
• Optimal investment strategy for defined contribution pension schemes
• Dynamic version of the economic lot size model
• The performance of stochastic dynamic and fixed mix portfolio models
• A polynomially bounded algorithm for a singly constrained quadratic program
• An algorithm for a singly constrained class of quadratic programs subject upper and lower bounds
• A Parallel Projection for the Multicommodity Network Model
• Quasi-Newton Updates with Bounds
• Simple Ranking Methods for Allocation of One Resource
• Disaggregation and Resource Allocation Using Convex Knapsack Problems with Bounded Variables
• Massively Parallel Algorithms for Singly Constrained Convex Programs
• Lower and Upper Bounds for the Allocation Problem and Other Nonlinear Optimization Problems
• A Branch and Bound Algorithm for Integer Quadratic Knapsack Problems
• The Nonlinear Resource Allocation Problem
• Convex separable minimization subject to bounded variables
• An O(n) algorithm for quadratic knapsack problems
• LP Modeling for Asset-Liability Management: A Survey of Choices and Simplifications
• Robust optimal control for a consumption-investment problem
• Markov control processes with randomized discounted cost
• The Fair Resource Allocation Problem with Submodular Constraints
• Efficient resource allocation with non-concave objective functions
• Multiperiod Financial Planning
• Resource allocation with wobbly functions
• Near-Optimal Solution of Generalized Resource Allocation Problems with Large Capacities
• Solving ALM problems via sequential stochastic programming
• Integrating optimal annuity planning with consumption-investment selections in retirement planning
• A modified Silver–Meal heuristic for dynamic lot sizing under incremental quantity discounts
• Optimal consumption and investment problems under GARCH with transaction costs

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

This page was built for publication: Decision model and analysis for investment interest expense deduction and allocation

Report a bug (only for logged in users!)Click here to report a bug for this page (MaRDI item Q2379558)