but businesses benefit by the ability to write off the total amount of the down payment and lease payments in the year they are paid.

When one buys a car or light truck, there are limitations, fairly low, that a business is allowed to write off per year, stretching out the number of years it takes to write off the purchase. So, the company would get the tax benefits earlier by leasing.

For, individuals, I don't really know....I suppose if one wanted a new car every year or so there might be some advantage. But be sure, the leasing company has everything penciled out to benefit themselves or they wouldn't be doing it.

I buy a truck and keep it until it falls apart. Leasing means paying for it as long as you have it.