search query: @indexterm LEASING / total: 316
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| Author: | Buhl, H. U. |
| Title: | Leasing bei einheitlichem Kalkulationszins vor Steuern. |
| Journal: | Zeitschrift für Betriebswirtschaft
1994 : FEB, VOL. 64:2, p. 213-228 |
| Index terms: | INTEREST RATES TAXATION LEASING |
| Language: | ger |
| Abstract: | Given identical interest rates of the lessor and the lessee in the before tax world it is shown that under German tax conditions only specific leasing arrangements may be profitable while others and credit contracts prove unprofitable. Optimal payment streams are determined maximizing the net present value after tax of the lessor and/or the lessee for the case of identical interest rates. |
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