The Experience in Other Countries

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

Chapter 7 in The Economic Impact of Leasing, 1988, pp 127-143 from Palgrave Macmillan

Abstract: Abstract As an integral part of the testing of the central hypotheses concerning the tax-based effects of leasing on investment, we have examined patterns of leasing in other countries to determine the extent to which the expansion of leasing in the UK has been specific to domestic institutional arrangements and conditions. The extent to which leasing has increased overseas where similar tax incentives do not exist may give an indication of the size of tax-based leasing in the UK. Furthermore, the existence and success of different leasing practices overseas can act as a basis for assessing what might be adopted or be successful in the UK.

Keywords: Capital Formation; Depreciation Allowance; Leasing Company; Capital Leasing; Leasing Activity (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_7

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DOI: 10.1007/978-1-349-09523-0_7

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