| 书目名称 | Stochastic and Global Optimization |
| 编辑 | Gintautas Dzemyda,Vydūnas Šaltenis,Antanas Žilinsk |
| 视频video | |
| 丛书名称 | Nonconvex Optimization and Its Applications |
| 图书封面 |  |
| 描述 | In the paper we propose a model of tax incentives optimization for inve- ment projects with a help of the mechanism of accelerated depreciation. Unlike the tax holidays which influence on effective income tax rate, accelerated - preciation affects on taxable income. In modern economic practice the state actively use for an attraction of - vestment into the creation of new enterprises such mechanisms as accelerated depreciation and tax holidays. The problem under our consideration is the following. Assume that the state (region) is interested in realization of a certain investment project, for ex- ple, the creation of a new enterprise. In order to attract a potential investor the state decides to use a mechanism of accelerated tax depreciation. The foll- ing question arise. What is a reasonable principle for choosing depreciation rate? From the state’s point of view the future investor’s behavior will be rat- nal. It means that while looking at economic environment the investor choose such a moment for investment which maximizes his expected net present value (NPV) from the given project. For this case both criteria and “investment rule” depend on proposed (by the state) depreciatio |
| 出版日期 | Book 2002 |
| 关键词 | STATISTICA; computer science; discrete optimization; efficiency; global optimization; mathematics; optimiz |
| 版次 | 1 |
| doi | https://doi.org/10.1007/b130735 |
| isbn_softcover | 978-1-4419-5209-7 |
| isbn_ebook | 978-0-306-47648-8Series ISSN 1571-568X |
| issn_series | 1571-568X |
| copyright | Springer Science+Business Media Dordrecht 2002 |
发表于 2025-3-21 17:02:44
