Incentivising Angels

A Comparative Framework of Tax Incentives for Start-Up Investors

AvStephen Barkoczy,Tamara Wilkinson

Häftad, Engelska, 2019

Del i serien SpringerBriefs in Law

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2019-05-07
Mått:155 x 235 x 12 mm
Vikt:222 g
Format:Häftad
Språk:Engelska
Serie:SpringerBriefs in Law
Antal sidor:120
Förlag:Springer Verlag, Singapore
ISBN:9789811366314

Utforska kategorier

Skatter och avgifter: Juridik inom Juridik
Finansiering inom Ekonomi och Ledarskap
Finansrätt inom Juridik

Mer om författaren

Stephen Barkoczy is a Professor in the Faculty of Law at Monash University, Melbourne, Australia and a member of the International Faculty of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, Vienna, Austria. He has lectured, researched, and practised widely in the areas of taxation, superannuation, and venture capital investment law and has an international reputation as a scholar in these areas. He is the author/co-author of many books and the recipient of numerous major university and national teaching awards, including Australia’s most prestigious teaching award, the Prime Minister's Award for Australian University Teacher of the Year.Tamara Wilkinson is a Sessional Lecturer, Researcher and PhD candidate in the Faculty of Law at Monash University, Melbourne, Australia. Her research and teaching focuses on Australian innovation and venture capital law, government venture capital incentives and private investment law.

Innehållsförteckning

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.