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http://hdl.handle.net/10419/57932
  
Title:Problems in taxation: An optimization approach for loss offset options PDF Logo
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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