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Towards a Single European Market? The Evolution of the Leasing Industry

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  • Duncan Matthews
  • David Mayes

Abstract

It is argued that completion of the internal market for leasing requires sufficient openness of national markets for competition between rules to take place. This study of the leasing industry in the European Economic Area analyses those aspects of the European Commission's Single Market Programme which are intended to achieve this aim and pinpoints tax harmonisation, banking regulation and mutual recognition of accounting standards as the main areas of Commission regulatory activity which will impact on the evolution of rules for the industry. The paper looks at the structure of the national industries and highlights the constraints and driving forces within the various rule systems which will influence the process of change. It is concluded that relatively high levels of competition between rules are actually occurring. In the long term, national markets will continue to be segmented and it is questionable whether a European leasing industry will actually emerge

Suggested Citation

  • Duncan Matthews & David Mayes, 1994. "Towards a Single European Market? The Evolution of the Leasing Industry," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 1(2), pages 179-198.
    • Handle: RePEc:taf:ijecbs:v:1:y:1994:i:2:p:179-198
    DOI: 10.1080/758516794
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