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arqus Diskussionsbeiträge zur Quantitativen Steuerlehre >
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http://hdl.handle.net/10419/57932
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| Title: | | Problems in taxation: An optimization approach for loss offset options  |
| Authors: | | Schanz, Sebastian Schmidt, Günter Dinh, Hai-Dung Kersch, Mike |
| Issue Date: | | 2012 |
| Series/Report no.: | | Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 131 |
| Abstract: | | We 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. |
| Document Type: | | Working Paper |
| Appears in Collections: | | arqus Diskussionsbeiträge zur Quantitativen Steuerlehre
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