only self-incorporated people can deduct their car lease payments. that should be eliminated by the way, its a major abuse in the tax code. these people lease a car for personal use and get to write it off, while regular wage earners have to pay for it with after tax dollars.
You've got it backwards. It's the tax cosde that should be done away with, not the provisions that encourage entrepreneurial activity.
In the meantime, if you're in a position to lease, take advantage of what little grace the revenuers permit. I lease a much nicer car than I would ever consider buying. And, yes, I do use it for business -- extensively, actually.