Federal Reserve Bank of Cleveland
Safe-harbor leasing: separating the wheat from the chaff
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.
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.
Keywords: Corporations - Finance ; Taxation
This item with handle RePEc:fip:fedcec:y:1982:i:oct4
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