Home About Latest Browse RSS Advanced Search

Federal Reserve Bank of Cleveland
Economic Commentary
Safe-harbor leasing: separating the wheat from the chaff
Amy Kerka
Owen F. Humpage
Abstract

An examination of the safe-harbor provisions of the 1981 Economic Recovery Tax Act, with a discussion of the mechanics of the leasing, the revenue impact, and an analysis of criticism that led to the demise of the program.


Download Full text
Cite this item
Amy Kerka & Owen F. Humpage, "Safe-harbor leasing: separating the wheat from the chaff" , Federal Reserve Bank of Cleveland, Economic Commentary, issue Oct, 1982.
More from this series
JEL Classification:
Subject headings:
Keywords: Corporations - Finance ; Taxation
For corrections, contact 4D Library ()
Fed-in-Print is the central catalog of publications within the Federal Reserve System. It is managed and hosted by the Economic Research Division, Federal Reserve Bank of St. Louis.

Privacy Legal