英文标题：
《A decomposition algorithm for computing income taxes with pass-through
entities and its application to the Chilean case》
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作者：
Javiera Barrera and Eduardo Moreno and Sebastian Varas
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最新提交年份：
2016
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英文摘要：
Income tax systems with pass-through entities transfer a firm\'s incomes to the shareholders, which are taxed individually. In 2014, a Chilean tax reform introduced this type of entity and changed to an accrual basis that distributes incomes (but not losses) to shareholders. A crucial step for the Chilean taxation authority is to compute the final income of each individual, given the complex network of corporations and companies, usually including cycles between them. In this paper, we show the mathematical conceptualization and the solution to the problem, proving that there is only one way to distribute incomes to taxpayers. Using the theory of absorbing Markov chains, we define a mathematical model for computing the taxable incomes of each taxpayer, and we propose a decomposition algorithm for this problem. This allows us to compute the solution accurately and with the efficient use of computational resources. Finally, we present some characteristics of the Chilean taxpayers\' network and computational results of the algorithm using this network.
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中文摘要：
具有转嫁实体的所得税系统将公司的收入转移给股东，并单独征税。2014年，智利的一项税收改革引入了这种类型的实体，并改为权责发生制，将收入（而非损失）分配给股东。智利税务局的一个关键步骤是计算每个人的最终收入，因为公司和公司的网络很复杂，通常包括它们之间的周期。在本文中，我们展示了这个问题的数学概念和解决方案，证明只有一种方法可以将收入分配给纳税人。利用吸收马尔可夫链理论，我们定义了一个计算每个纳税人应纳税所得额的数学模型，并针对该问题提出了一种分解算法。这使我们能够准确地计算解决方案，并有效地利用计算资源。最后，我们介绍了智利纳税人网络的一些特点以及使用该网络的算法的计算结果。
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分类信息：

一级分类：Quantitative Finance 数量金融学
二级分类：General Finance 一般财务
分类描述：Development of general quantitative methodologies with applications in finance
通用定量方法的发展及其在金融中的应用
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