Problems in taxation: An optimization approach for loss offset options

We solve an optimization problem which arises in the German tax system. Here losses in some period can be tranferred to other periods reducing tax in these periods. Two variants of taxation can be applied. We formulate the problem as a mixed binary mathematical program and solve it via branch and bound using binary search. Special cases of the problem can be solved by fast polynomial algorithms.

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Year of publication:	2012
Authors:	Schanz, Sebastian ; Schmidt, Günter ; Dinh, Hai-Dung ; Kersch, Mike
Publisher:	Berlin : Arbeitskreis Quantitative Steuerlehre (arqus)

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Series:	arqus Discussion Paper ; 131
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	715781553 [GVK] hdl:10419/57932 [Handle] RePEc:zbw:arqudp:131 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10010308840