Dynamic tax depreciation strategies

DOI10.1007/S00291-010-0214-3MaRDI QIDQ538481zbMATH OpenOpenAlexFDO

Authors Anja De Waegenaere, Jacco L. Wielhouwer

Publication date 25 May 2011

Published in OR Spectrum (Search for Journal in Brave)

Copyright license Creative Commons Attribution-NonCommercial 4.0 International

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

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)

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
• Optimal tax depreciation under a progressive tax system.
• Optimal tax depreciation in stochastic investment model

Cites work

• 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 under a progressive tax system.
• Optimal tax depreciation with uncertain future cash-flows
• The effect of depreciation allowances on the timing of investment and government tax revenue

Cited in

(11)

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

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