Download or read book Empirical evidence on the market impact of the safe harbor leasing law written by Wayne H. Shaw and published by . This book was released on 1985 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Analysis of Safe harbor Leasing written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1982 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dissertation Abstracts International written by and published by . This book was released on 1994 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstracts of dissertations available on microfilm or as xerographic reproductions.
Download or read book Safe Harbor Leasing written by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Access to Equity Capital, and Business Opportunities and published by . This book was released on 1982 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Leases and Market determined Impact written by Arthur Neal Geller and published by . This book was released on 1977 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comprehensive Dissertation Index written by and published by . This book was released on 1989 with total page 978 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effect of Safe Harbor Leasing on Investment and Capital Allocation written by George Paul Village and published by . This book was released on 19?? with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1985 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cabell s Directory of Publishing Opportunities in Business and Economics written by David W. E. Cabell and published by . This book was released on 1990 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Safe Harbor Leasing Under the Economic Recovery Tax Act of 1981 and Investment Efficiency written by Jane G. Gravelle and published by . This book was released on 1982 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cabell s Directory of Publishing Opportunities in Accounting written by and published by . This book was released on 2004 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Markets and Incomplete Information written by Sudipto Bhattacharya and published by Rowman & Littlefield Publishers. This book was released on 1989 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major themes in theoretical financial economics since 1973 are presented through reprinted articles, each followed by a substantial essay by a leading scholar in the field. These original papers were written expressly for these volumes and provide a critical discussion and overview of the topic. The books thus present a broad spectrum of viewpoints with an emphasis on the work on valuation, economics of uncertainty, and taxation which pertains to the problems of financial markets and corporations.
Download or read book Cabell s Directory of Publishing Opportunities in Business and Economics written by and published by . This book was released on 1990 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cabell s Directory of Publishing Opportunities in Accounting Economics and Finance written by and published by . This book was released on 1994 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Valuation of Safe Harbor Tax Benefit Transfer Leases written by Frank J. Fabozzi and published by . This book was released on 2013 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Economic Recovery Tax Act of 1981 (ERTA) was designed to stimulate capital investment through liberalization of depreciation allowances and investment tax credit for property acquired and placed in service after December 31, 1980. To offer equal incentives to companies that could not benefit from these changes, the ERTA made it easier to sell those tax benefits. The vehicle created by Congress for selling the unused portion of tax benefits is known as the safe harbor lease. At the extreme, an unprofitable company can purchase and own an asset, while selling outright for cash the tax benefits typically associated with ownership. Under this arrangement, referred to as Tax-Benefit Transfer (TBT) lease, the firm buying the tax benefits is recognized as lessor and owner of the assets for tax purpose only. Although the Tax Equity and Fiscal Responsibility Act (TEFRA) of 1982 repealed safe harbor leases after December 31, 1983, the conferees included special transitional rules to allow safe harbor leasing beyond that date for certain troubled industries. This paper derives a valuation formula for pricing the TBT lease as viewed by the lessor. Further analysis examines the partial and joint effects on price of two decision variables - the interest rate charged on the attached phantom loan and the term of the lease - and contrasts the pricing model of the new type of lease with that of a conventional financial lease.
Download or read book Accounting and the Law written by Michael Bromwich and published by . This book was released on 1992 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of papers is based upon a symposium held in 1988 to provide an opportunity for academics and senior practitioners to discuss important areas of accounting as they and the law impinge upon each other. The papers have been updated to reflect changes up to the winter of 1990.
Download or read book A Guide to Tax Research Methodologies written by and published by . This book was released on 1991 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
