Tax benefits of leasing

Timothy J. Bell and Jacob Thomas

Economics Letters, 2013, vol. 120, issue 2, 338-341

Abstract: Financial economists view the tax benefits of leasing as transaction-specific functions of the tax effects of rents, depreciation, and interest attributed to lessors and lessees facing different tax rates. We offer two conceptual ways to characterize those tax benefits.

Keywords: Tax benefits; Leasing; Economic depreciation (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:120:y:2013:i:2:p:338-341

DOI: 10.1016/j.econlet.2013.05.005

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