Add to ORKGDepreciation 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
A major issue under an accretion tax is how to treat depreciable assets, assets that tend to decline...
This Paper analyses the optimal timing of taxes on capital income. We show that the celebrated resul...
The last several years have seen tax law changes that provide accelerated depreciation for farmers. ...
This paper focuses on the choice of a depreciation method, when trying to minimize the expected valu...
The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By...
The tax depreciation decision potentially has significant impact on the profitability of firms and p...
This thesis deals with two models for optimal tax depreciation: a deterministic and a stochastic mod...
This paper analyzes the consequences of incorporating a different rate for tax depreciation than for...
The tax depreciation decision potentially has significant impact on the prof- itability of firms and...
This paper examines the problem of the trade-off between the possible minimum tax consequences of ac...
Selecting the most advantageous depreciation method for tax purposes is contingent upon compliance c...
This paper studies how the difference between technical depreciation and tax depreciation affects th...
The article explores the possibility of applying various approaches to the depreciation calculation ...
Tax optimization is a way to reduce the tax liability, without the law was violated. Legislation of ...
In the field of mergers and acquisitions, German and international tax law allow for several opportu...
A major issue under an accretion tax is how to treat depreciable assets, assets that tend to decline...
This Paper analyses the optimal timing of taxes on capital income. We show that the celebrated resul...
The last several years have seen tax law changes that provide accelerated depreciation for farmers. ...
This paper focuses on the choice of a depreciation method, when trying to minimize the expected valu...
The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By...
The tax depreciation decision potentially has significant impact on the profitability of firms and p...
This thesis deals with two models for optimal tax depreciation: a deterministic and a stochastic mod...
This paper analyzes the consequences of incorporating a different rate for tax depreciation than for...
The tax depreciation decision potentially has significant impact on the prof- itability of firms and...
This paper examines the problem of the trade-off between the possible minimum tax consequences of ac...
Selecting the most advantageous depreciation method for tax purposes is contingent upon compliance c...
This paper studies how the difference between technical depreciation and tax depreciation affects th...
The article explores the possibility of applying various approaches to the depreciation calculation ...
Tax optimization is a way to reduce the tax liability, without the law was violated. Legislation of ...
In the field of mergers and acquisitions, German and international tax law allow for several opportu...
A major issue under an accretion tax is how to treat depreciable assets, assets that tend to decline...
This Paper analyses the optimal timing of taxes on capital income. We show that the celebrated resul...
The last several years have seen tax law changes that provide accelerated depreciation for farmers. ...