haku: @author Gutman, E. / yhteensä: 2
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| Tekijä: | Gutman, E. Yagil, J. |
| Otsikko: | A comprehensive lease/purchase model |
| Lehti: | Engineering Economist
1994 : SPRING, VOL. 39:4, p. 333-354 |
| Asiasana: | MODELS LEASING PURCHASING |
| Kieli: | eng |
| Tiivistelmä: | This study presents comprehensive formal expressions for the net advantage of leasing over buying, delta, in the presence of all of the following parameters of the leasing issue: intertemporal changes in tax rates, loan repayment schedule, financial leverage, scrap value and inflation. The leasing model derived in this study implies the following results. When the tax rate to the lessor is higher than to the lessee, delta increases with the present value of both depreciation and interest deductions. |
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