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Optimal Tax Depreciation Lives and Charges under Regulatory Constraints

Author

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  • De Waegenaere, A.M.B.

    (Tilburg University, Center For Economic Research)

  • Wielhouwer, J.L.

    (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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Suggested Citation

  • De Waegenaere, A.M.B. & Wielhouwer, J.L., 2001. "Optimal Tax Depreciation Lives and Charges under Regulatory Constraints," Discussion Paper 2001-23, Tilburg University, Center for Economic Research.
    • Handle: RePEc:tiu:tiucen:8f50ceb2-630a-439c-be28-738c01c711f4
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    Cited by:

    1. De Waegenaere, A.M.B. & Wielhouwer, J.L., 2001. "A Partial Ranking Algorithm for Resource Allocation Problems," Other publications TiSEM 8b2e0185-36f9-43df-8a3d-d, Tilburg University, School of Economics and Management.
    2. De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008. "Dynamic Tax Depreciation Strategies," Discussion Paper 2008-87, Tilburg University, Center for Economic Research.
    3. Vadim Arkin & Alexander Slastnikov, 2007. "The effect of depreciation allowances on the timing of investment and government tax revenue," Annals of Operations Research, Springer, vol. 151(1), pages 307-323, April.
    4. Patriksson, Michael & Strömberg, Christoffer, 2015. "Algorithms for the continuous nonlinear resource allocation problem—New implementations and numerical studies," European Journal of Operational Research, Elsevier, vol. 243(3), pages 703-722.
    5. Adkins, Roger & Paxson, Dean, 2013. "The effect of tax depreciation on the stochastic replacement policy," European Journal of Operational Research, Elsevier, vol. 229(1), pages 155-164.
    6. De Waegenaere, A.M.B. & Wielhouwer, J.L., 2001. "A Partial Ranking Algorithm for Resource Allocation Problems," Discussion Paper 2001-40, Tilburg University, Center for Economic Research.
    7. De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008. "Dynamic Tax Depreciation Strategies," Other publications TiSEM 53102e34-40e3-4c31-a426-9, Tilburg University, School of Economics and Management.
    8. Hagen Ackermann & Martin Fochmann & Nadja Wolf, 2016. "The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions—An Experimental Study," IJFS, MDPI, vol. 4(4), pages 1-26, October.

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