1986
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Tax-Exempt Municipal Leasing - An Update
Tax-Exempt Municipal Leasing - An Update
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By Greg Eden
Spring 1986
During the last 10 years, municipal leasing has grown from a $2 Million a year business to a thriving $5 Billion per year industry. With tax "reform" legislation pending, the author examines the development of municipal leasing and its prospects for the future.$10.00) -
The 25-Year Evolution of Equipment Lease Financing
The 25-Year Evolution of Equipment Lease Financing
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By James M. Johnson, Ph.D
Spring 1986
The newer, more important financing objectives which leasing achieves are covered in this interpretive report on the growth during the last 25 years in the equipment leasing industry.$10.00) -
Investment Incentives: An Industry Viewpoint
Investment Incentives: An Industry Viewpoint
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By Peter K. Nevitt and Ravi Naidu
Spring 1986
Proposed tax legislation reduces tax incentives for capital equipment investment to the lowest levels since 1963. Alternatives proposed by Secretary Baker and Chairman Packwood do little to improve the situation. Failure to include tax incentives for capital formation will result in loss of jobs and more industry moving overseas. This analysis provides some sobering conclusions.$10.00) -
Summer/Fall 1986 - Full Issue
Making the Transition From Full Payout to Risk Leasing
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By Bob Montgomery
Summer/Fall 1986
Pre-Tax Yields and Tax Law Changes
By Christian W. Ivory & Max E. La Counte
Summer/Fall 1986
The Business Transfer Tax: The Value Added By Subtraction
By Alan Schenk
Summer/Fall 1986
Escape to Effective Automation: Benefits for the Leasing Company
By Michael D. Heine & Jean F. Nagatani
Summer/Fall 1986
Establishing and Operating a Securities Broker-Dealer
By The National Regulatory Service
Summer/Fall 1986$10.00) -
Making the Transition From Full Payout to Risk Leasing
Making the Transition From Full Payout to Risk Leasing
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By Bob Montgomery
Summer/Fall 1986
Restructuring an organization to begin operating, or "risk leasing" is a major undertaking. It takes a more compelling rationale than the mere perception that others are heading that way. This article discusses considerations to make and questions to ask, before heading into this new territory.$10.00) -
Pre-Tax Yields and Tax Law Changes
Pre-Tax Yields and Tax Law Changes
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By Christian W. Ivory & Max E. La Counte
Summer/Fall 1986
Most lessors look at the "pre-tax" yeild in a lease analysis as one of the primary benchmarks in lease pricing. The most commonly used method of deriving the "pre-tax" yield may be oversimplified and misleading, especially when viewed with current tax overhaul proposals. This article examines this method and suggests an alternative method for calculating a "pre-tax" yield.$10.00) -
The Business Transfer Tax: The Value Added By Subtraction
The Business Transfer Tax: The Value Added By Subtraction
Free (
By Alan Schenk
Summer/Fall 1986
There is an increasing speculation that if additional federal revenue is needed, Congress will consider new federal taxes, and the new tax may be some form of consumption tax such as the business transfer tax, or the value added tax.$10.00) -
Escape to Effective Automation: Benefits for the Leasing Company
Escape to Effective Automation: Benefits for the Leasing Company
Free (
By Michael D. Heine & Jean F. Nagatani
Summer/Fall 1986
Derive benefits from effective automation, but before launching a new system, here are some concerns the leasing company should address in today's ever-changing business, regulatory, and technical environment.$10.00) -
Establishing and Operating a Securities Broker-Dealer
Establishing and Operating a Securities Broker-Dealer
Free (
By The National Regulatory Service
Summer/Fall 1986
This article examines the considerations which need to be made in setting up a broker-dealer firm through which various equipment leasing programs may be offered. It details the corporate concerns and the relationship between the parent corporation and broker-dealer subsidiary.$10.00)