scholarly journals Optimal Tax Depreciation Under A Progressive Tax System

2000 ◽  
Author(s):  
Peter M. Kort ◽  
J. L. Wielhouwer ◽  
Anja M.B. De Waegenaere
Keyword(s):  
Tax System ◽  
Optimal Tax ◽  
Progressive Tax ◽  
Tax Depreciation

scholarly journals Optimal tax depreciation under a progressive tax system

2002 ◽  
Vol 27 (2) ◽  
pp. 243-269 ◽  
Author(s):  
Jacco L. Wielhouwer ◽  
Anja De Waegenaere ◽  
Peter M. Kort
Keyword(s):  
Tax System ◽  
Optimal Tax ◽  
Progressive Tax ◽  
Tax Depreciation

WHAT IS AN "OPTIMAL" TAX SYSTEM?

1996 ◽  
Vol 49 (1) ◽  
pp. 117-133 ◽  
Author(s):  
JAMES ALM
Keyword(s):  
Tax System ◽  
Optimal Tax

scholarly journals Optimal tax depreciation lives and charges under regulatory constraints

OR Spectrum ◽  
2002 ◽  
Vol 24 (2) ◽  
pp. 151-177 ◽  
Author(s):  
Anja De Waegenaere ◽  
Jacco L. Wielhouwer
Keyword(s):  
Regulatory Constraints ◽  
Optimal Tax ◽  
Tax Depreciation

scholarly journals Optimal loss-carry-forward taxation for Lévy risk processes stopped at general draw-down time

2019 ◽  
Vol 51 (03) ◽  
pp. 865-897 ◽  
Author(s):  
Wenyuan Wang ◽  
Zhimin Zhang
Keyword(s):  
Objective Function ◽  
Insurance Company ◽  
Tax System ◽  
Ruin Time ◽  
Return Function ◽  
Numerical Examples ◽  
Optimal Tax ◽  
Spectrally Negative Lévy Process ◽  
Tax Payments ◽  
Risk Processes

AbstractMotivated by Avram, Vu and Zhou (2017), Kyprianou and Zhou (2009), Li, Vu and Zhou (2017), Wang and Hu (2012), and Wang and Zhou (2018), we consider in this paper the problem of maximizing the expected accumulated discounted tax payments of an insurance company, whose reserve process (before taxes are deducted) evolves as a spectrally negative Lévy process with the usual exclusion of negative subordinator or deterministic drift. Tax payments are collected according to the very general loss-carry-forward tax system introduced in Kyprianou and Zhou (2009). To achieve a balance between taxation optimization and solvency, we consider an interesting modified objective function by considering the expected accumulated discounted tax payments of the company until the general draw-down time, instead of until the classical ruin time. The optimal tax return function and the optimal tax strategy are derived, and some numerical examples are also provided.

Optimal tax depreciation with uncertain future cash-flows

2001 ◽  
Vol 132 (1) ◽  
pp. 197-209 ◽  
Author(s):  
Menachem Berg ◽  
Anja De Waegenaere ◽  
Jacco L. Wielhouwer
Keyword(s):  
Cash Flows ◽  
Optimal Tax ◽  
Uncertain Future ◽  
Future Cash Flows ◽  
Tax Depreciation

Optimal tax depreciation

1980 ◽  
Vol 2 (3) ◽  
pp. 213-237 ◽  
Author(s):  
Lee MacDonald Wakeman
Keyword(s):  
Optimal Tax ◽  
Tax Depreciation

An Optimal Tax System*

2011 ◽  
Vol 32 (3) ◽  
pp. 415-435 ◽  
Author(s):  
Louis Kaplow
Keyword(s):  
Tax System ◽  
Optimal Tax

scholarly journals GROWTH AND KEEPING UP WITH THE JONESES

2010 ◽  
Vol 14 (S2) ◽  
pp. 176-199 ◽  
Author(s):  
Ronald Wendner
Keyword(s):  
Continuous Time ◽  
Overlapping Generations ◽  
Optimal Allocation ◽  
Overlapping Generations Model ◽  
Tax System ◽  
Balanced Growth ◽  
Lump Sum ◽  
Optimal Tax ◽  
The Impact ◽  
Total Wealth

This paper investigates the impact of the desire to keep up with the Joneses (KUJ) on economic growth and optimal tax policy in a continuous-time, overlapping-generations model with AK technology and exogenous, gradual retirement. Due to the desire to KUJ, the propensity to consume out of total wealth rises (declines), and the balanced growth rate declines (increases), when the households' individual total (physical and human) wealth is increasing (decreasing) with age. The rate of retirement determines whether or not a household's total wealth is increasing with age. If total wealth is increasing (decreasing) with age, an optimal allocation is decentralized by an intergenerationally progressive (regressive) lump-sum tax system. The desire to KUJ strengthens the intergenerational regressivity (progressivity) of the optimal tax system. The optimal tax implications of the desire to KUJ are a key finding of this paper.

scholarly journals About the Progressive Tax System of Labor Remuneration in Russia

2014 ◽  
Vol 10 (23) ◽  
Author(s):  
Marat Y. Ibragimov ◽  
Rustam M. Ibragimov ◽  
Yuliya M. Sinnikova ◽  
Aidar M. Tufetulov
Keyword(s):  
Tax System ◽  
Progressive Tax ◽  
Labor Remuneration
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