The impact of US tax depreciation law on asset location and ownership decisions

DOI10.1016/J.COR.2006.01.020zbMath1127.90389OpenAlexW2063025081MaRDI QIDQ883559

Joseph C. Hartman, Stephen L. Liedtka, Lawrence V. Snyder

Publication date: 4 June 2007

Published in: Computers \& Operations Research (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/j.cor.2006.01.020

zbMATH Keywords

facility locationdepreciationoutsourcingoffshoringasset locationincome tax

Mathematics Subject Classification ID

Discrete location and assignment (90B80)

Related Items (3)

A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case ⋮ Optimal tax depreciation with loss carry-forward and backward options ⋮ Depreciation and Income Tax Considerations under Fuzziness

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• Screening location strategies to reduce exchange rate risk

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