The Expected Discounted Tax Payments on Dual Risk Model under a Dividend Threshold

• 作者: Aili Zhang Canhua Li Zhang Liu
• 来源期刊: 统计学期刊(英文)
• 学科: 医学
• 关键词: DUAL Risk Model EXPECTED Discounted TAX Payments DIVIDEND THRESHOLD Strategy
• 年，卷（期）: 2013,（2）
• 页码范围: 136-144
• 页数: 9页
• 分类号: R73

摘要

In this paper, we consider the dual risk model in which periodic taxation are paid according to a loss-carry-forward system and dividends are paid under a threshold strategy. We give an analytical approach to derive the expression of gδ(u) (i.e. the Laplace transform of the first upper exit time). We discuss the expected discounted tax payments for this model and obtain its corresponding integro-differential equations. Finally, for Erlang (2) inter-innovation distribution, closedform expressions for the expected discounted tax payments are given.