The effect of depreciation allowances on the timing of investment and government tax revenue

DOI10.1007/s10479-006-0121-9zbMath1132.91453MaRDI QIDQ2480230

Alexander D. Slastnikov, Vadim I. Arkin

Publication date: 31 March 2008

Published in: Annals of Operations Research (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1007/s10479-006-0121-9

zbMATH Keywords

net present value; investment timing; stochastic cash flows; corporate taxation; depreciation policy; tax revenue

Mathematics Subject Classification ID

Related Items

On optimal threshold stopping times for Ito diffusions, Threshold Strategies in Optimal Stopping Problem for One-Dimensional Diffusion Processes, Operational asset replacement strategy: a real options approach, Dynamic tax depreciation strategies, Optimal tax depreciation with loss carry-forward and backward options, Real options in operations research: a review, The implications of tax loss carryforwards on investment policy, The effect of tax depreciation on the stochastic replacement policy

Cites Work

• Unnamed Item
• Evaluating leases with complex operating options
• Optimal time to invest when the price processes are geometric Brownian motions
• Optimal dynamic investment policy for different tax depreciation rates and economic depreciation rates
• Optimal tax depreciation lives and charges under regulatory constraints
• Optimal Tax Depreciation in Stochastic Investment Model
• Stochastic differential equations. An introduction with applications.
• Optimal tax depreciation with uncertain future cash-flows