Optimal Tax Depreciation Lives and Charges under Regulatory Constraints

A.M.B. De Waegenaere, J.L. Wielhouwer

Research output: Working paperDiscussion paperOther research output

210 Downloads (Pure)

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.
Original languageEnglish
Place of PublicationTilburg
PublisherAccounting
Number of pages29
Volume2001-23
Publication statusPublished - 2001

Publication series

NameCentER Discussion Paper
Volume2001-23

Fingerprint

Optimal tax
Depreciation
Charge
Payment
Tax
Asset value
Expected value
Present value

Keywords

  • taxation
  • optimization
  • depreciation
  • uncertainty

Cite this

De Waegenaere, A. M. B., & Wielhouwer, J. L. (2001). Optimal Tax Depreciation Lives and Charges under Regulatory Constraints. (CentER Discussion Paper; Vol. 2001-23). Tilburg: Accounting.
De Waegenaere, A.M.B. ; Wielhouwer, J.L. / Optimal Tax Depreciation Lives and Charges under Regulatory Constraints. Tilburg : Accounting, 2001. (CentER Discussion Paper).
@techreport{8f50ceb2630a439cbe28738c01c711f4,
title = "Optimal Tax Depreciation Lives and Charges under Regulatory Constraints",
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.",
keywords = "taxation, optimization, depreciation, uncertainty",
author = "{De Waegenaere}, A.M.B. and J.L. Wielhouwer",
note = "Pagination: 29",
year = "2001",
language = "English",
volume = "2001-23",
series = "CentER Discussion Paper",
publisher = "Accounting",
type = "WorkingPaper",
institution = "Accounting",

}

De Waegenaere, AMB & Wielhouwer, JL 2001 'Optimal Tax Depreciation Lives and Charges under Regulatory Constraints' CentER Discussion Paper, vol. 2001-23, Accounting, Tilburg.

Optimal Tax Depreciation Lives and Charges under Regulatory Constraints. / De Waegenaere, A.M.B.; Wielhouwer, J.L.

Tilburg : Accounting, 2001. (CentER Discussion Paper; Vol. 2001-23).

Research output: Working paperDiscussion paperOther research output

TY - UNPB

T1 - Optimal Tax Depreciation Lives and Charges under Regulatory Constraints

AU - De Waegenaere, A.M.B.

AU - Wielhouwer, J.L.

N1 - Pagination: 29

PY - 2001

Y1 - 2001

N2 - 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.

AB - 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.

KW - taxation

KW - optimization

KW - depreciation

KW - uncertainty

M3 - Discussion paper

VL - 2001-23

T3 - CentER Discussion Paper

BT - Optimal Tax Depreciation Lives and Charges under Regulatory Constraints

PB - Accounting

CY - Tilburg

ER -

De Waegenaere AMB, Wielhouwer JL. Optimal Tax Depreciation Lives and Charges under Regulatory Constraints. Tilburg: Accounting. 2001. (CentER Discussion Paper).