Dynamic tax depreciation strategies

DOI10.1007/S00291-010-0214-3zbMATH Open1229.91180OpenAlexW1980629599MaRDI QIDQ538481FDOQ538481

Authors: Anja De Waegenaere, Jacco L. Wielhouwer 

Publication date: 25 May 2011

Published in: OR Spectrum (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1007/s00291-010-0214-3

Recommendations

• Optimal tax depreciation with uncertain future cash-flows
• Optimal tax depreciation lives and charges under regulatory constraints
• The effect of depreciation allowances on the timing of investment and government tax revenue
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• Optimal tax depreciation in stochastic investment model

zbMATH Keywords

dynamic programmingnet present valuetax depreciation

Mathematics Subject Classification ID

Dynamic programming (90C39) Production theory, theory of the firm (91B38) Corporate finance (dividends, real options, etc.) (91G50)

Cites Work

• Optimal tax depreciation lives and charges under regulatory constraints
• Optimal dynamic investment policy for different tax depreciation rates and economic depreciation rates
• Optimal tax depreciation under a progressive tax system.
• The effect of depreciation allowances on the timing of investment and government tax revenue
• Optimal tax depreciation with uncertain future cash-flows

Cited In (11)

• Optimal tax depreciation with uncertain future cash-flows
• Depreciation rules and value invariance with extractive firms
• 2008 or how to model tax reform
• Optimal tax depreciation under a progressive tax system.
• Accelerated depreciation, default risk and investment decisions
• The effect of depreciation allowances on the timing of investment and government tax revenue
• Optimal tax depreciation with loss carry-forward and backward options
• Depreciation and Income Tax Considerations under Fuzziness
• The Dynamic Effects of Tax Law Asymmetries
• Optimal tax depreciation lives and charges under regulatory constraints
• Decision model and analysis for investment interest expense deduction and allocation

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