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The Resource Incentivising Angels : A Comparative Framework of Tax Incentives for Start-Up Investors, by Stephen Barkoczy, Tamara Wilkinson, (electronic resource)

Incentivising Angels : A Comparative Framework of Tax Incentives for Start-Up Investors, by Stephen Barkoczy, Tamara Wilkinson, (electronic resource)

Creator
Author
Contributor
Summary
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.--
Language
eng
Work
Publication
Extent
1 online resource (XI, 120 pages)
Contents
  • 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
Isbn
9789811366321
Link
https://link-springer-com.eui.idm.oclc.org/book/10.1007/978-981-13-6632-1
Instance
Label
Incentivising Angels : A Comparative Framework of Tax Incentives for Start-Up Investors
Title
Incentivising Angels
Title remainder
A Comparative Framework of Tax Incentives for Start-Up Investors
Statement of responsibility
by Stephen Barkoczy, Tamara Wilkinson
Creator
Contributor
Author
Subject
Language
eng
Summary
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.--
Member of
Assigning source
Provided by publisher
http://library.link/vocab/creatorName
Barkoczy, Stephen
Image bit depth
0
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
Wilkinson, Tamara
Series statement
  • Springer eBooks.
  • SpringerBriefs in Law,
http://library.link/vocab/subjectName
  • Public finance
  • Tax accounting
  • Commercial law
Label
Incentivising Angels : A Comparative Framework of Tax Incentives for Start-Up Investors, by Stephen Barkoczy, Tamara Wilkinson, (electronic resource)
Link
https://link-springer-com.eui.idm.oclc.org/book/10.1007/978-981-13-6632-1
Instantiates
Publication
Antecedent source
mixed
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
not applicable
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Control code
978-981-13-6632-1
Dimensions
unknown
Extent
1 online resource (XI, 120 pages)
File format
multiple file formats
Form of item
  • online
  • electronic
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9789811366321
Level of compression
uncompressed
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other physical details
4 illustrations
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(OCoLC)1098274788
Label
Incentivising Angels : A Comparative Framework of Tax Incentives for Start-Up Investors, by Stephen Barkoczy, Tamara Wilkinson, (electronic resource)
Link
https://link-springer-com.eui.idm.oclc.org/book/10.1007/978-981-13-6632-1
Publication
Antecedent source
mixed
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
not applicable
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
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
Control code
978-981-13-6632-1
Dimensions
unknown
Extent
1 online resource (XI, 120 pages)
File format
multiple file formats
Form of item
  • online
  • electronic
Governing access note
Use of this electronic resource may be governed by a license agreement which restricts use to the European University Institute community. Each user is responsible for limiting use to individual, non-commercial purposes, without systematically downloading, distributing, or retaining substantial portions of information, provided that all copyright and other proprietary notices contained on the materials are retained. The use of software, including scripts, agents, or robots, is generally prohibited and may result in the loss of access to these resources for the entire European University Institute community
Isbn
9789811366321
Level of compression
uncompressed
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other physical details
4 illustrations
Quality assurance targets
absent
Reformatting quality
access
Specific material designation
remote
System control number
(OCoLC)1098274788

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