Optimal tax depreciation lives and charges under regulatory constraints

OR Spectrum

Volumn 24, Issue 2, 2002, Pages 151-177

  De Waegenaere, Anja ^a   Wielhouwer, Jacco L ^a  

^a TILBURG UNIVERSITY   (Netherlands)

Author keywords

Depreciation; Discounting; Dynamic optimization; Path coupling; Tax minimization; Uncertainty

Indexed keywords

EID: 0442265794     PISSN: 01716468     EISSN: None     Source Type: Journal    
DOI: 10.1007/s00291-002-0096-0     Document Type: Article

References (7)

1. Berg M, De Waegenaere A, Wielhouwer JL (2001) Optimal tax depreciation with uncertain future cash-flows. European Journal of Operational Research 132(1): 185-197
2. Berg M, Moore G (1989) The choice of depreciation methods under uncertainty. Decision Sciences 20: 643-654
3. Feichtinger G, Hartl RF (1986) Optimale Kontrolle ökonomischer Prozesse. de Gruyter, Amsterdam
4. van Hilten O, Kort PM, van Loon PJJM (1993) Dynamic policies of the firm: an optimal control approach. Springer, Berlin Heidelberg New York
5. Scholes MS, Wolfson, MA (1992) Taxes and business strategy: a planning approach. Prentice-Hall, New York
6. Wakeman LM (1980) Optimal tax depreciation. Journal of Accounting and Economics 1: 213-237
7. Wielhouwer JL, De Waegenaere A, Kort PM (2000) Optimal tax depreciation under a progressive tax system. CentER Discussion Paper 2000-51. Journal of Economic Dynamics and Control (forthcoming)