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Corporate Taxation and Leasing

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  • Heaton, Hal

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.

Suggested Citation

  • Heaton, Hal, 1986. "Corporate Taxation and Leasing," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 21(3), pages 351-359, September.
    • Handle: RePEc:cup:jfinqa:v:21:y:1986:i:03:p:351-359_01
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    Cited by:

    1. James A. Miles & John R. Ezzell & Premal P. Vora, 2018. "Revisiting the standard lease valuation model: new results," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 42(2), pages 409-420, April.
    2. Garven, James R. & Louberge, Henri, 1996. "Reinsurance, Taxes, and Efficiency: A Contingent Claims Model of Insurance Market Equilibrium," Journal of Financial Intermediation, Elsevier, vol. 5(1), pages 74-93, January.
    3. Lim, Terence & Lo, Andrew W. & Merton, Robert C. & Scholes, Myron S., 2006. "The Derivatives Sourcebook," Foundations and Trends(R) in Finance, now publishers, vol. 1(5–6), pages 365-572, April.
    4. Gerhard Satzger, 1999. "Leasing, Steuern und Intermediäre," Schmalenbach Journal of Business Research, Springer, vol. 51(4), pages 325-349, April.

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