Optimal Tax Depreciation Lives and Charges under Regulatory Constraints

Depreciation is not only a representation of the loss in asset-value over time.It is also a strategic tool for management and can be used to minimize tax payments.In this paper we derive the depreciation scheme that minimizes the expected value of the present value of future tax payments for two types of constraints on the depreciation method.

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Year of publication:	2001
Authors:	De Waegenaere, Anja ; Wielhouwer, J.L.
Institutions:	Tilburg University, Center for Economic Research
Subject:	taxation \| optimization \| depreciation \| uncertainty

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Extent:	application/pdf
Series:	Discussion Paper.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series CentER Discussion Paper Number 2001-23
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011090373