Optimal tax depreciation with loss carry-forward and backward options

DOI10.1016/j.ejor.2010.06.040zbMath1206.91088MaRDI QIDQ621681

Joseph C. Hartman, Alison Kulp

Publication date: 28 January 2011

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

Full work available at URL: https://doi.org/10.1016/j.ejor.2010.06.040

zbMATH Keywords

decision analysis; depreciation; tax minimization; cash flow analysis

Mathematics Subject Classification ID

90B50: Management decision making, including multiple objectives

91G50: Corporate finance (dividends, real options, etc.)

91G99: Actuarial science and mathematical finance

Related Items

Replacement decisions with multiple stochastic values and depreciation, A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case, The effect of tax depreciation on the stochastic replacement policy

Cites Work

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• Optimal tax depreciation with uncertain future cash-flows