The Impact of the 1986 Tax Reform on Leasing: An Empirical Analysis Out of Stock
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The Impact of the 1986 Tax Reform on Leasing: An Empirical Analysis
By Richard PonArul and Wei-Chien Chang
Spring 1992
The Tax Reform Act of 1986 brought about several important changes affecting the cost of financing. The most important factors include reduction in marginal tax rates, elimination of the investment tax credit, the lengthening of depreciable lives of assets and the enactment of the corporate Alternative Minimum Tax.
The Impact of the 1986 Tax Reform on Leasing: An Empirical Analysis</span><br style=\"font-weight: bold;\" />By Richard PonArul and Wei-Chien Chang</span><br style=\"font-weight: bold;\" />Spring 1992</span><br /><br />The Tax Reform Act of 1986 brought a
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