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Vorteilhaftigkeit zwischen Leasing und kreditfinanziertem Kauf
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Michael Beigler analysiert die Vorteilhaftigkeit zwischen den beiden Finanzierungsformen Leasing und Kredit. Dabei gibt der Autor einen berblick ber die finanz-, gterwirtschaftlichen und steuerlichen Einflussfaktoren und errtert deren Bedeutung fr die Entscheidung. Der Leser erhlt damit einen berblick, in welchen Situationen Leasing und in welchen Kreditfinanzierung aus Sicht eines Investors vorteilhaft ist. Darber hinaus wird die Entscheidungssituation aus der Perspektive des Leasinggebers und der refinanzierenden Bank analysiert. Der Autor errtert auf Basis eines Steuerarbitragemodells, inwiefern das deutsche Steuersystem hinsichtlich der Alternativen kreditfinanzierter Kauf und Leasing neutral wirkt.
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