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Leasing aus institutionenkonomischer Sicht
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Immer mehr Investitionen werden durch Leasing finanziert, was sich nicht nur durch bilanzielle oder steuerliche Effekte begrnden lsst. Jens Winter zeigt in einer institutionenkonomischen Analyse, dass weitere vertragliche Unterscheidungsmerkmale wie das Aussonderungsrecht und die in vielen Vertrgen enthaltenen Optionsrechte erklren knnen, warum Unternehmen auf Leasing statt auf Miete oder Kreditkauf zurckgreifen.
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