Corporate Taxation and Leasing

Hal Heaton

Journal of Financial and Quantitative Analysis, 1986, vol. 21, issue 3, 351-359

Abstract: It is shown that the existing tax law with its incomplete tax-loss offset will often lead to leasing contracts being advantageous to firms. This result obtains even if firms are in the same tax bracket and have the same probability of having positive taxable income.

Date: 1986
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