Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/57932 
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dc.contributor.authorSchanz, Sebastianen
dc.contributor.authorSchmidt, Günteren
dc.contributor.authorDinh, Hai-Dungen
dc.contributor.authorKersch, Mikeen
dc.date.accessioned2012-05-16-
dc.date.accessioned2012-05-18T09:24:34Z-
dc.date.available2012-05-18T09:24:34Z-
dc.date.issued2012-
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
dc.language.isoengen
dc.publisher|aArbeitskreis Quantitative Steuerlehre (arqus) |cBerlin en
dc.relation.ispartofseries|aarqus Discussion Paper |x131en
dc.subject.ddc330en
dc.titleProblems in taxation: An optimization approach for loss offset options-
dc.typeWorking Paperen
dc.identifier.ppn715781553en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:arqudp:131en

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