Incentivising angels : a comparative framework of tax incentives for start-up investors
著者
書誌事項
Incentivising angels : a comparative framework of tax incentives for start-up investors
（SpringerBriefs in law）
Springer, c2019
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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 and finance scholars and students as well as entrepreneurs, angels, venture capitalists and their advisors.
目次
Chapter 1. Introduction.- Chapter 2. Start-ups and venture capital investment.- Chapter 3. Tax incentives to encourage formal venture capital investment.- Chapter 4. ESI program.- Chapter 5. United Kingdom Seed Enterprise Investment Scheme.- Chapter 6. Suggestions for reform.- Chapter 7. Conclusion.
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