First published in 1999, this volume responds to the system of corporate taxation in the UK and aims to develop mathematical programming models which determine the optimum combination of investment decisions and financing methods for capital budgeting on a post-tax basis, incorporating specific important areas not previously examined in the literature. Suzanne Farrar also aims to achieve operational experience of these models, in order to gain insights into the impact of taxation on project appraisal in complex situations where several potentially distorting tax effects operate simultaneously, and the general practical feasibility of operational use. Beginning with capital investment and the UK Corporate Tax System, Farrar moves onto capital investment appraisal, tax and optimal financing, optimisation models in capital budgeting, the mathematical programming model and operational use of that model.
- 312 pages
- English
- PDF
- Available on iOS & Android
eBook - PDF
Tax and Optimal Capital Budgeting Decisions
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Table of contents
- Cover
- Half Title
- Title Page
- Copyright Page
- Table of Contents
- List of Figures
- List of Tables
- Acknowledgements
- 1: Introduction
- 2: Capital Investment and the UK Corporate Tax System
- 3: Capital Investment Appraisal
- 4: Tax and Optimal Financing
- 5: Optimisation Models in Capital Budgeting
- 6: The Mathematical Programming Model
- 7: Operational Use of the Model
- 8: Conclusion
- Appendices
- References