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 M.; 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

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.
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11381/1506679
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