Problems in taxation: An optimization approach for loss offset options
AbstractWe 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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Bibliographic InfoPaper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 131.
Date of creation: 2012
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This paper has been announced in the following NEP Reports:
- NEP-ACC-2012-05-29 (Accounting & Auditing)
- NEP-ALL-2012-05-29 (All new papers)
- NEP-CMP-2012-05-29 (Computational Economics)
- NEP-PUB-2012-05-29 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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