{"id":"https://openalex.org/W1980629599","doi":"https://doi.org/10.1007/s00291-010-0214-3","title":"Dynamic tax depreciation strategies","display_name":"Dynamic tax depreciation strategies","publication_year":2010,"publication_date":"2010-05-21","ids":{"openalex":"https://openalex.org/W1980629599","doi":"https://doi.org/10.1007/s00291-010-0214-3","mag":"1980629599"},"language":"en","primary_location":{"id":"doi:10.1007/s00291-010-0214-3","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s00291-010-0214-3","pdf_url":"https://link.springer.com/content/pdf/10.1007/s00291-010-0214-3.pdf","source":{"id":"https://openalex.org/S2502551423","display_name":"OR Spectrum","issn_l":"0171-6468","issn":["0171-6468","1436-6304"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"OR Spectrum","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://link.springer.com/content/pdf/10.1007/s00291-010-0214-3.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020785576","display_name":"Anja De Waegenaere","orcid":"https://orcid.org/0000-0001-7396-3789"},"institutions":[{"id":"https://openalex.org/I193700539","display_name":"Tilburg University","ror":"https://ror.org/04b8v1s79","country_code":"NL","type":"education","lineage":["https://openalex.org/I193700539"]}],"countries":["NL"],"is_corresponding":true,"raw_author_name":"Anja De Waegenaere","raw_affiliation_strings":["CentER for Economic Research, Department of Accounting and Department of Econometrics and Operations Research, Tilburg University, P.O. Box 90153, 5000 LE, Tilburg, The Netherlands","CentER for Economic Research, Department of Accounting and Department of Econometrics and Operations Research, Tilburg University, Tilburg, The Netherlands 5000 LE#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CentER for Economic Research, Department of Accounting and Department of Econometrics and Operations Research, Tilburg University, P.O. Box 90153, 5000 LE, Tilburg, The Netherlands","institution_ids":["https://openalex.org/I193700539"]},{"raw_affiliation_string":"CentER for Economic Research, Department of Accounting and Department of Econometrics and Operations Research, Tilburg University, Tilburg, The Netherlands 5000 LE#TAB#","institution_ids":["https://openalex.org/I193700539"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5075629407","display_name":"Jacco L. Wielhouwer","orcid":"https://orcid.org/0000-0002-0509-0602"},"institutions":[{"id":"https://openalex.org/I865915315","display_name":"Vrije Universiteit Amsterdam","ror":"https://ror.org/008xxew50","country_code":"NL","type":"education","lineage":["https://openalex.org/I865915315"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Jacco L. Wielhouwer","raw_affiliation_strings":["Department of Accounting, Faculty of Economics, VU University Amsterdam, De Boelelaan 1105, 1081 HV, Amsterdam, The Netherlands","Department of Accounting, Faculty of Economics, VU University Amsterdam, Amsterdam, The Netherlands 1081 HV"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, VU University Amsterdam, De Boelelaan 1105, 1081 HV, Amsterdam, The Netherlands","institution_ids":["https://openalex.org/I865915315"]},{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, VU University Amsterdam, Amsterdam, The Netherlands 1081 HV","institution_ids":["https://openalex.org/I865915315"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5020785576"],"corresponding_institution_ids":["https://openalex.org/I193700539"],"apc_list":{"value":2390,"currency":"EUR","value_usd":2990},"apc_paid":{"value":2390,"currency":"EUR","value_usd":2990},"fwci":0.7684,"has_fulltext":true,"cited_by_count":12,"citation_normalized_percentile":{"value":0.78554452,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":96},"biblio":{"volume":"33","issue":"2","first_page":"419","last_page":"444"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.9983999729156494,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.9983999729156494,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.982699990272522,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":0.9739000201225281,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/depreciation","display_name":"Depreciation (economics)","score":0.8385157585144043},{"id":"https://openalex.org/keywords/consumption-of-fixed-capital","display_name":"Consumption of fixed capital","score":0.686632513999939},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.6613227128982544},{"id":"https://openalex.org/keywords/profitability-index","display_name":"Profitability index","score":0.5823836326599121},{"id":"https://openalex.org/keywords/present-value","display_name":"Present value","score":0.49206680059432983},{"id":"https://openalex.org/keywords/asset","display_name":"Asset (computer security)","score":0.48075008392333984},{"id":"https://openalex.org/keywords/earnings-before-interest-taxes-depreciation-and-amortization","display_name":"Earnings before interest, taxes, depreciation, and amortization","score":0.4791076183319092},{"id":"https://openalex.org/keywords/tax-basis","display_name":"Tax basis","score":0.47281232476234436},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.46046683192253113},{"id":"https://openalex.org/keywords/deferred-tax","display_name":"Deferred tax","score":0.44237348437309265},{"id":"https://openalex.org/keywords/monetary-economics","display_name":"Monetary economics","score":0.3790607452392578},{"id":"https://openalex.org/keywords/tax-reform","display_name":"Tax reform","score":0.23610079288482666},{"id":"https://openalex.org/keywords/state-income-tax","display_name":"State income tax","score":0.1602500081062317},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.14923593401908875},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.14016780257225037},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.1284201443195343},{"id":"https://openalex.org/keywords/capital-formation","display_name":"Capital formation","score":0.07843449711799622},{"id":"https://openalex.org/keywords/gross-income","display_name":"Gross income","score":0.06059858202934265}],"concepts":[{"id":"https://openalex.org/C95383336","wikidata":"https://www.wikidata.org/wiki/Q4198710","display_name":"Depreciation (economics)","level":5,"score":0.8385157585144043},{"id":"https://openalex.org/C196324498","wikidata":"https://www.wikidata.org/wiki/Q5164765","display_name":"Consumption of fixed capital","level":5,"score":0.686632513999939},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6613227128982544},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5823836326599121},{"id":"https://openalex.org/C6927289","wikidata":"https://www.wikidata.org/wiki/Q1100466","display_name":"Present value","level":2,"score":0.49206680059432983},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.48075008392333984},{"id":"https://openalex.org/C81657359","wikidata":"https://www.wikidata.org/wiki/Q5322573","display_name":"Earnings before interest, taxes, depreciation, and amortization","level":3,"score":0.4791076183319092},{"id":"https://openalex.org/C202253471","wikidata":"https://www.wikidata.org/wiki/Q43900340","display_name":"Tax basis","level":5,"score":0.47281232476234436},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.46046683192253113},{"id":"https://openalex.org/C170802524","wikidata":"https://www.wikidata.org/wiki/Q1032875","display_name":"Deferred tax","level":5,"score":0.44237348437309265},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3790607452392578},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.23610079288482666},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.1602500081062317},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14923593401908875},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.14016780257225037},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.1284201443195343},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.07843449711799622},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.06059858202934265},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1007/s00291-010-0214-3","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s00291-010-0214-3","pdf_url":"https://link.springer.com/content/pdf/10.1007/s00291-010-0214-3.pdf","source":{"id":"https://openalex.org/S2502551423","display_name":"OR Spectrum","issn_l":"0171-6468","issn":["0171-6468","1436-6304"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"OR Spectrum","raw_type":"journal-article"},{"id":"pmh:oai:research.vu.nl:publications/1084025e-1b6b-4e1e-9e3b-3b8c1eccfda5","is_oa":true,"landing_page_url":"https://research.vu.nl/en/publications/1084025e-1b6b-4e1e-9e3b-3b8c1eccfda5","pdf_url":"https://research.vu.nl/en/publications/1084025e-1b6b-4e1e-9e3b-3b8c1eccfda5","source":{"id":"https://openalex.org/S4306400546","display_name":"Digital Academic REpository of VU University Amsterdam (Vrije Universiteit Amsterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I865915315","host_organization_name":"Vrije Universiteit Amsterdam","host_organization_lineage":["https://openalex.org/I865915315"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"de Waegenaere, A & Wielhouwer, J L 2011, 'Dynamic tax depreciation strategies', OR Spectrum : Quantitative Approaches in Management, vol. 33, no. 2, pp. 419-444. https://doi.org/10.1007/s00291-010-0214-3","raw_type":"article"},{"id":"pmh:oai:tilburguniversity.edu:publications/fab30336-6e99-4489-96f4-22e91e008256","is_oa":true,"landing_page_url":"https://research.tilburguniversity.edu/en/publications/fab30336-6e99-4489-96f4-22e91e008256","pdf_url":"https://pure.uvt.nl/ws/files/1233860/dewaegenaere_ORS_2.pdf","source":{"id":"https://openalex.org/S4406923027","display_name":"Tilburg University Research Portal","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"De Waegenaere, A M B & Wielhouwer, J L 2011, 'Dynamic tax depreciation strategies', OR Spectrum, vol. 33, no. 2, pp. 419-444. https://doi.org/10.1007/s00291-010-0214-3","raw_type":"info:eu-repo/semantics/publishedVersion"},{"id":"pmh:oai:tilburguniversity.edu:publications/53102e34-40e3-4c31-a426-955a852d40c4","is_oa":false,"landing_page_url":"https://research.tilburguniversity.edu/en/publications/53102e34-40e3-4c31-a426-955a852d40c4","pdf_url":null,"source":{"id":"https://openalex.org/S4306401490","display_name":"Research portal (Tilburg University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I193700539","host_organization_name":"Tilburg University","host_organization_lineage":["https://openalex.org/I193700539"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":""}],"best_oa_location":{"id":"doi:10.1007/s00291-010-0214-3","is_oa":true,"landing_page_url":"https://doi.org/10.1007/s00291-010-0214-3","pdf_url":"https://link.springer.com/content/pdf/10.1007/s00291-010-0214-3.pdf","source":{"id":"https://openalex.org/S2502551423","display_name":"OR Spectrum","issn_l":"0171-6468","issn":["0171-6468","1436-6304"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"OR Spectrum","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.4699999988079071,"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1980629599.pdf","grobid_xml":"https://content.openalex.org/works/W1980629599.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W628581283","https://openalex.org/W1995580680","https://openalex.org/W1995921947","https://openalex.org/W2001885428","https://openalex.org/W2031688097","https://openalex.org/W2032188820","https://openalex.org/W2044035943","https://openalex.org/W2073673017","https://openalex.org/W2077900211","https://openalex.org/W2096057123","https://openalex.org/W2176742687","https://openalex.org/W3123370921","https://openalex.org/W3124239342"],"related_works":["https://openalex.org/W2951935787","https://openalex.org/W2992451053","https://openalex.org/W3214945898","https://openalex.org/W2888172016","https://openalex.org/W2280939556","https://openalex.org/W2794498592","https://openalex.org/W2138417301","https://openalex.org/W2388912193","https://openalex.org/W4389003514","https://openalex.org/W2595703111"],"abstract_inverted_index":{"The":[0],"tax":[1,21,27],"depreciation":[2,17,52,59,84,107],"decision":[3],"potentially":[4],"has":[5,61],"significant":[6],"impact":[7],"on":[8,47],"the":[9,16,24,36,48,55,58,72,76,98,105],"profitability":[10],"of":[11,26,41,51,75,83,112],"firms":[12],"and":[13,67,109],"projects.":[14,43],"Indeed,":[15],"method":[18,53,60,85,113],"chosen":[19],"for":[20],"purposes":[22],"affects":[23,35],"timing":[25],"payments,":[28],"and,":[29],"as":[30],"a":[31,92],"consequence,":[32],"it":[33],"also":[34],"after-tax":[37],"net":[38],"present":[39],"value":[40],"investment":[42],"Previous":[44],"research":[45],"focusses":[46],"optimal":[49,100],"choice":[50,101],"under":[54,86],"assumption":[56],"that":[57],"to":[62,96,104],"be":[63,69],"set":[64],"ex":[65],"ante":[66],"cannot":[68],"changed":[70],"during":[71],"useful":[73],"life":[74],"asset.":[77],"However,":[78],"several":[79],"countries":[80],"allow":[81],"changes":[82,111],"certain":[87],"circumstances.":[88],"This":[89],"paper":[90],"develops":[91],"dynamic":[93],"programming":[94],"approach":[95],"determine":[97],"firm\u2019s":[99],"with":[102],"regard":[103],"initial":[106],"method,":[108],"whether":[110],"are":[114],"proposed":[115],"in":[116],"later":[117],"periods.":[118]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-06-16T07:32:37.131356","created_date":"2025-10-10T00:00:00"}