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

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.

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Amy Kerka & Owen F. Humpage, "Safe-harbor leasing: separating the wheat from the chaff" , Federal Reserve Bank of Cleveland, Economic Commentary, issue Oct, 1982.
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Keywords: Corporations - Finance ; Taxation
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