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dc.contributor.authorSchanz, Sebastianen_US
dc.contributor.authorSchmidt, Günteren_US
dc.contributor.authorDinh, Hai-Dungen_US
dc.contributor.authorKersch, Mikeen_US
dc.date.accessioned2012-05-16en_US
dc.date.accessioned2012-05-18T09:24:34Z-
dc.date.available2012-05-18T09:24:34Z-
dc.date.issued2012en_US
dc.identifier.urihttp://hdl.handle.net/10419/57932-
dc.description.abstractWe 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.en_US
dc.language.isoengen_US
dc.publisherArbeitskreis Quantitative Steuerlehre (arqus) Berlinen_US
dc.relation.ispartofseriesArqus-Diskussionsbeiträge zur quantitativen Steuerlehre 131en_US
dc.subject.ddc330en_US
dc.titleProblems in taxation: An optimization approach for loss offset optionsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn715781553en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:arqudp:131-
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