TAXATION AND MATHEMATICAL PROGRAMMING
讨论如何在资本投资评估的数学规划中引入约束条件，以处理英国税收系统的复杂性，对研究投资决策和税收影响的学者有用。
This paper is based on a discussion of sets of constraints that can be introduced into mathematical programs for capital investment appraisal, in order to deal with the complexities of the UK tax system.