Optimal Dividend Strategy in Dual Risk Model with Tax

Bing Liu; Qiuyu Zhang; Qian Chen

doi:10.47297/wspdecWSP2515-797304.20250907

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Optimal Dividend Strategy in Dual Risk Model with Tax

Volume 9, Issue 7

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Optimal Dividend Strategy in Dual Risk Model with Tax
Optimal Dividend Strategy in Dual Risk Model with Tax
1.Suzhou Institute of Trade&Commerce, Suzhou, Jiangsu, 215009, China
2.Anhui Normal University, Wuhu, Anhui, 241000, China
Vol. 9, Issue 7, Pages: 19-22(2025)
Published：30 July 2025
DOI：10.47297/wspdecWSP2515-797304.20250907
Accepted：

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Liu Bing,Zhang Qiuyu,Chen Qian.Optimal Dividend Strategy in Dual Risk Model with Tax[J].Development Economics of China,2025,09(07):19-22.
DOI：

Liu Bing,Zhang Qiuyu,Chen Qian.Optimal Dividend Strategy in Dual Risk Model with Tax[J].Development Economics of China,2025,09(07):19-22. DOI： 10.47297/wspdecWSP2515-797304.20250907.

摘要

Abstract

This paper investigates optimal dividend strategies in a dual risk model where dividend payments are subject to taxation. We consider a surplus process driven by a compound Poisson process with negative drift and study the optimization problem under bounded dividend rates. A tax mechanism is incorporated where dividends below a threshold are tax-free

while those above face proportional taxation. We establish verification theorems and derive explicit solutions for exponentially distributed income sizes using two-level threshold strategies. Numerical examples demonstrate the effectiveness of our approach.

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references

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