Safe-harbor leasing: separating the wheat from the chaff

Owen Humpage and Amy Kerka

Economic Commentary, 1982, issue Oct

Abstract: An examination of the safe-harbor provisions of the 1981 Economic Recovery Tax Act, with a discussion of the mechanics of the leasing, the revenue impact, and an analysis of criticism that led to the demise of the program.

Keywords: Corporations - Finance; Taxation (search for similar items in EconPapers)
Date: 1982
References: Add references at CitEc
Citations:

Downloads: (external link)
https://fraser.stlouisfed.org/scribd/?item_id=4952 ... 1004.pdf#scribd-open Full text (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:fip:fedcec:y:1982:i:oct4

Ordering information: This journal article can be ordered from

Access Statistics for this article

More articles in Economic Commentary from Federal Reserve Bank of Cleveland Contact information at EDIRC.
Bibliographic data for series maintained by 4D Library ().