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Article
Publication date: 1 March 2004

Massimo Regalli and Giulio Tagliavini

The evaluation of the after tax cost of leasing is rather complex and financial operators often fail to emphasise the cost/benefit balance. We propose an analytical formula for…

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Abstract

The evaluation of the after tax cost of leasing is rather complex and financial operators often fail to emphasise the cost/benefit balance. We propose an analytical formula for the direct calculation of the true cost of leasing which does not involve the study of cash flows. Our discussion concerns the situation that we know best, the Italian case, which can easily be used more generally.

Details

Management Research News, vol. 27 no. 3
Type: Research Article
ISSN: 0140-9174

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