The evaluation of the after tax cost of leasing is rather complex and financial operators often fail to emphasise the cost/benefit balance. We propose an analytical formula for the direct calculation of the true cost of leasing which does not involve the study of cash flows. Our discussion concerns the situation that we know best, the Italian case, which can easily be used more generally.
A NEW APPROACH FOR ESTIMATING THE TAX ADVANTAGE OF LEASING / Regalli, Massimo; Tagliavini, Giulio. - In: MANAGEMENT RESEARCH NEWS. - ISSN 0140-9174. - VOL. 27 - NUMBER 3:(2004), pp. 1-31. [10.1108/01409170410784149]
A NEW APPROACH FOR ESTIMATING THE TAX ADVANTAGE OF LEASING
REGALLI, Massimo;TAGLIAVINI, Giulio
2004-01-01
Abstract
The evaluation of the after tax cost of leasing is rather complex and financial operators often fail to emphasise the cost/benefit balance. We propose an analytical formula for the direct calculation of the true cost of leasing which does not involve the study of cash flows. Our discussion concerns the situation that we know best, the Italian case, which can easily be used more generally.File in questo prodotto:
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