Optimal tax depreciation with uncertain future cash-flows

European Journal of Operational Research

Volumn 132, Issue 1, 2001, Pages 197-209

  Berg, Menachem ^a   Waegenaere, Anja De ^b   Wielhouwer, Jacco L ^b  

^a UNIVERSITY OF HAIFA   (Israel)

^b TILBURG UNIVERSITY   (Netherlands)

Author keywords

Decision theory; Depreciation; Tax minimization; Uncertainty

Indexed keywords

DECISION MAKING; DECISION THEORY; INDUSTRIAL ECONOMICS; TAXATION;

CASH-FLOWS; DEPRECIATION METHOD;

OPERATIONS RESEARCH;

EID: 0035401204     PISSN: 03772217     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0377-2217(00)00132-6     Document Type: Article

References (15)

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9. Depreciation and tax policies in the seven countries with the highest direct investment from the US
10. Maximizing the present value of tax savings from depreciation
11. Valuing the deferred tax liability
12. Optimal tax depreciation
13. Positive accounting theory: A ten year perspective