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Optimal tax depreciation lives and charges under regulatory constraints

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Author Info
Waegenaere, A. de
Wielhouwer, J. (Tilburg University, Center for Economic Research)
Abstract

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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Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 23.

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Date of creation: 2001
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Handle: RePEc:dgr:kubcen:200123

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  1. Wakeman, Lee MacDonald, 1980. "Optimal tax depreciation," Journal of Accounting and Economics, Elsevier, vol. 2(3), pages 213-237, December. [Downloadable!] (restricted)
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  1. De Waegenaere, A. de & Wielhouwer, J.L., 2001. "A partial ranking algorithm for resource allocation problems," Discussion Paper 40, Tilburg University, Center for Economic Research. [Downloadable!]
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This page was last updated on 2009-12-21.

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