Abstract
Leasing has continued to grow steadily in recent years, notwithstanding major changes in tax and accounting treatments. Whilst taxation and off balance sheet financing benefits are important factors in leasing, they are not primarily responsible for leasing's widespread use. As Steven Braund perceptively put it in his masters thesis “A summary of current leasing practice in the UK” based on research conducted at Huddersfield Polytechnic, these benefits are the theoretical justifications for leasing.
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