Problems in taxation: An optimization approach for loss offset options

Sebastian Schanz, Günter Schmidt, Hai-Dung Dinh and Mike Kersch

No 131, arqus Discussion Papers in Quantitative Tax Research from arqus - Arbeitskreis Quantitative Steuerlehre

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.

Date: 2012
New Economics Papers: this item is included in nep-acc, nep-cmp and nep-pub
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