Examlex
According to the permanent-income theory, which of the following would have the greatest impact on the current consumption of a 45 year-old tenured college professor?
CCA Tax Shield
A deduction that Canadian businesses can claim for the depreciation of tangible property, reducing taxable income.
After-Tax Annual Lease Payment
The amount of lease payments due each year after accounting for the tax effects.
After-Tax Discount Rate
The discount rate after adjusting for taxes, used to evaluate investments and their future cash flows after tax implications.
After-Tax Lease Payment
After-tax lease payment refers to the lease expense remaining after deducting taxation benefits associated with the lease, illustrating the net cost of leasing to the lessee.
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