Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/57932 
Year of Publication: 
2012
Series/Report no.: 
arqus Discussion Paper No. 131
Publisher: 
Arbeitskreis Quantitative Steuerlehre (arqus), Berlin
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

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