Introduction

David Mayes and Clive S. Nicholas
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Clive S. Nicholas: University of Exeter

Chapter 1 in The Economic Impact of Leasing, 1988, pp 1-11 from Palgrave Macmillan

Abstract: Abstract The major reform of the corporation tax system implemented in the 1984 Finance Act has radically altered the economics of equipment leasing in the UK. Fundamental changes in capital allowances and corporation tax have not only given rise to considerable discussion about the future of leasing as a source of asset finance, but have also focused attention on its past role in the economy.

Keywords: Cash Flow; Capital Expenditure; Investment Behaviour; Cash Flow Forecast; Debt Capacity (search for similar items in EconPapers)
Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-09523-0_1

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DOI: 10.1007/978-1-349-09523-0_1

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