國立高雄大學圖資館 |

Language: English

Back

Incentivising angelsa comparative fr...

Barkoczy, Stephen.

Incentivising angelsa comparative framework of tax incentives for start-up investors /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Incentivising angelsby Stephen Barkoczy, Tamara Wilkinson.
Reminder of title:	a comparative framework of tax incentives for start-up investors /
Author:	Barkoczy, Stephen.
other author:	Wilkinson, Tamara.
Published:	Singapore :Springer Singapore :2019.
Description:	xi, 120 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
Subject:	New business enterprisesFinance.
Online resource:	https://doi.org/10.1007/978-981-13-6632-1
ISBN:	9789811366321$q(electronic bk.)

Incentivising angelsa comparative framework of tax incentives for start-up investors /
Barkoczy, Stephen.

Incentivising angelsa comparative framework of tax incentives for start-up investors /[electronic resource] :by Stephen Barkoczy, Tamara Wilkinson. - Singapore :Springer Singapore :2019. - xi, 120 p. :ill., digital ;24 cm. - SpringerBriefs in law,2192-855X. - SpringerBriefs in law..

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.

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.

ISBN: 9789811366321$q(electronic bk.)

Standard No.: 10.1007/978-981-13-6632-1doiSubjects--Topical Terms:

243224
New business enterprises
--Finance.

LC Class. No.: HD62.5 / .B375 2019

Dewey Class. No.: 658.11

Incentivising angelsa comparative framework of tax incentives for start-up investors /
LDR:02681nmm a2200337 a 4500 001 556841
003 DE-He213
005 20191004160330.0
006 m d
007 cr nn 008maaau
008 191127s2019 si s 0 eng d
020 $a 9789811366321$q(electronic bk.)
020 $a 9789811366314$q(paper)
024 7 $a 10.1007/978-981-13-6632-1 $2 doi
035 $a 978-981-13-6632-1
040 $a GP $c GP
041 0 $a eng
050 4 $a HD62.5 $b .B375 2019
072 7 $a LNP $2 bicssc
072 7 $a LAW086000 $2 bisacsh
072 7 $a LNP $2 thema
082 0 4 $a 658.11 $2 23
090 $a HD62.5 $b .B256 2019
100 1 $a Barkoczy, Stephen. $3 839164
245 1 0 $a Incentivising angels $h [electronic resource] : $b a comparative framework of tax incentives for start-up investors / $c by Stephen Barkoczy, Tamara Wilkinson.
260 $a Singapore : $b Springer Singapore : $b Imprint: Springer, $c 2019.
300 $a xi, 120 p. : $b ill., digital ; $c 24 cm.
490 1 $a SpringerBriefs in law, $x 2192-855X
505 0 $a 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.
520 $a 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.
650 0 $a New business enterprises $x Finance. $3 243224
650 0 $a Tax incentives. $3 772961
650 1 4 $a Financial Law/Fiscal Law. $3 277206
650 2 4 $a Business Taxation/Tax Law. $3 511940
650 2 4 $a Commercial Law. $3 274030
700 1 $a Wilkinson, Tamara. $3 839165
710 2 $a SpringerLink (Online service) $3 273601
773 0 $t Springer eBooks
830 0 $a SpringerBriefs in law. $3 560587
856 4 0 $u https://doi.org/10.1007/978-981-13-6632-1
950 $a Law and Criminology (Springer-41177)