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The Growth of Leasing in the UK
Leasing from the Viewpoint of the Lessor
The Use of Leasing by Firms
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1984 Finance Act advantages of leasing assets leased banks Business Statistics Office capital allowances capital expenditure cash flow changes corporation tax credit-bail econometric effect on investment effects of leasing equation Equipment Leasing Association evidence factors finance leasing financing decision firms forecast forms of finance funds growth of leasing hire purchase impact important included increase interviews investment allowances investment behaviour investment decisions leased assets leasing activity leasing companies leasing industry leasing market leasing on investment leasing rates level of investment Lowe and Morgan major manufacturing industry ment nature of leasing Netherlands NIESR survey panel non-taxpaying operating leasing period plant and machinery questionnaire relatively rentals residual value respondents sales-aid leasing sample sector significant small ticket source of finance SOUTH WEST ECONOMIC South West survey structure survey of lessees tax advantage tax exhausted tax incentives tended ticket leasing tion types of asset WEST ECONOMIC PLANNING West Germany whilst