The Effect of the Tax Cuts & Jobs Act on Leasing: Evidence from the Past with Implications for the Future
The Foundation's latest study reveals the Tax Cuts and Jobs Act of 2017 impact to the $1 trillion Equipment Finance Industry.
- Review of taxation of leasing
- Literature on the TCJA’s effects on investment, and academic literature on the effects of bonus deprecation on investment and interest deductibility
- Aggregate trends in leasing behavior before and after the TCJA’s implementation
- Original micro-level data analysis of firm-specific leasing and investment decisions in response to the TCJA and its provisions, and what that might mean as less of capital investment is available to be depreciated under bonus depreciation