书目名称 | Incentivising Angels |
副标题 | A Comparative Framew |
编辑 | Stephen Barkoczy,Tamara Wilkinson |
视频video | |
概述 | Allows the reader to grasp the nuances of the relevant policy considerations, along with reform suggestions.Fills a crucial gap in the literature on tax incentivisation for venture capital.Appeals to |
丛书名称 | SpringerBriefs in Law |
图书封面 |  |
描述 | .This book examines tax incentives for investors in start-up companies through a critical analysis of Australia’s early-stage investors (ESI) program, and a comparison of that program with the United Kingdom’s Seed Enterprise Investment Scheme (SEIS) upon which it is loosely modelled. It discusses the importance of innovation and the special role that venture capital plays in supporting start-ups, and explains the policy rationale for introducing the ESI program as well as dissecting its technical requirements in detail. Special attention is devoted to the program’s ‘early stage’ and ‘innovation’ requirements, which are crucial for determining whether a start-up qualifies for the tax incentives. .The book is the first in-depth scholarly legal analysis of the ESI program and the first occasion it has been compared and contrasted with a foreign program. The comparative discussion of the ESI program with the SEIS program enables the authors to make suggestions for reforms to the ESI program so that it can better achieve its policy objectives. The fact that the book includes reform suggestions makes it particularly interesting for policy makers. It is also of broad relevance to legal a |
出版日期 | Book 2019 |
关键词 | venture capital; equity investment; startup company; innovation; entrepreneurship; angel investor; tax inc |
版次 | 1 |
doi | https://doi.org/10.1007/978-981-13-6632-1 |
isbn_softcover | 978-981-13-6631-4 |
isbn_ebook | 978-981-13-6632-1Series ISSN 2192-855X Series E-ISSN 2192-8568 |
issn_series | 2192-855X |
copyright | The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2019 |