• 论文 •

带注资的经典风险模型中征税问题

1. 1.安徽师范大学数学计算机科学学院, 芜湖 241003;  浙江工商大学统计与数学学院,杭州 310018; 2.浙江工商大学统计与数学学院, 杭州 310018
• 出版日期:2015-02-25 发布日期:2015-05-19

LIU Xiao,CHEN Zhenlong. TAXATION PROBLEMS IN THE CLASSICAL RISK MODEL WITH CAPITAL INJECTIONS[J]. Journal of Systems Science and Mathematical Sciences, 2015, 35(2): 206-213.

TAXATION PROBLEMS IN THE CLASSICAL RISK MODEL WITH CAPITAL INJECTIONS

LIU Xiao 1, CHEN Zhenlong2

1. 1. School of Mathematics and Computer Science,  Anhui Normal University Wuhu  241003; School of Statistics and Mathematics, Zhejiang Gongshang  University,   Hangzhou 310018; 2.School of Statistics and Mathematics, Zhejiang Gongshang University, Hangzhou  310018
• Online:2015-02-25 Published:2015-05-19

In this paper, we study the taxation problems in the classical risk model with capital injections. Assume that the taxes are paid according to a loss-carry-forward system. Once the surplus is below 0, we let the surplus attain 0 avoiding ruin by capital injections. Applying the differential argument", the integro-differential equation for the total expected discounted tax payments minus the total expected discounted costs of capital injections ($V(x)$) is derived, the limitation of $V(x)$ is given when the initial surplus $x$ tends to infinity, and the explicit expression for $V(x)$ is obtained under the assumption that the claim sizes are exponentially distributed. In addition, an example is presented.

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