Optimal tax depreciation with loss carry-forward and backward options

DOI10.1016/j.ejor.2010.06.040zbMath1206.91088OpenAlexW2169265326MaRDI 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 analysisdepreciationtax minimizationcash flow analysis

Mathematics Subject Classification ID

Management decision making, including multiple objectives (90B50) Corporate finance (dividends, real options, etc.) (91G50) Actuarial science and mathematical finance (91G99)

Related Items (3)

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

Cites Work

• The impact of US tax depreciation law on asset location and ownership decisions
• Financial statement planning in the presence of tax constraints
• Optimal scheduling of income tax prepayments under stochastic incomes
• Optimal tax depreciation under a progressive tax system.
• Decision model and analysis for investment interest expense deduction and allocation
• The effect of depreciation allowances on the timing of investment and government tax revenue
• Optimal tax depreciation with uncertain future cash-flows

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