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The Expected Discounted Tax Payments on Dual Risk Model under a Dividend Threshold
College of Sciences, Jiangxi Agricultural University, Nanchang, China
School of Mathematics and Statistics, Nanjing Audit University, Nanjing, China
College of Sciences, Jiangxi Agricultural University, Nanchang, China
- 1 College of Sciences, Jiangxi Agricultural University, Nanchang, China
- 2 School of Mathematics and Statistics, Nanjing Audit University, Nanjing, China
- 3 College of Sciences, Jiangxi Agricultural University, Nanchang, China
Open Journal of Statistics·Volume 03 (2013)·Pages 136–144·Published 16 April 2013·DOI10.4236/ojs.2013.32015
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Abstract
In this paper, we consider the dual risk model in which periodic taxation are paid according to a loss-carry-forward sys tem and dividends are paid under a threshold strategy. We give an analytical approach to derive the expression of g δ ( 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, closed form expressions for the expected discounted tax payments are given.
KeywordsDual Risk ModelExpected Discounted Tax PaymentsDividendThreshold Strategy
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