Effectiveness of tax incentives for venture capital and business angels to foster the investment of SMEs and start-ups : final report

Resource Information

The work Effectiveness of tax incentives for venture capital and business angels to foster the investment of SMEs and start-ups : final report represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Effectiveness of tax incentives for venture capital and business angels to foster the investment of SMEs and start-ups : final report

Creator

• CASE - Center for Social and Economic Research, Warsaw
• IHS - Institute for Advanced Studies, Vienna
• PwC, London

Subject

• private equity
• tax incentive
• venture capital

Language

eng

Summary

This study investigates which part tax incentives can play in fostering venture capital and "business angels" (private equity) investment. Consequently, the study analyses design features of tax incentives schemes, evaluates existing tax incentive schemes, and make policy recommendations for future practice. The research contained in this report has drawn on the empirical and theoretical literature on taxation and investment, descriptions of existing tax incentive schemes, dialogue with public officials from Member States, and interviews with representatives of the Business Angel and Venture Capital communities

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Taxation papers : working paper

Series volume

68/2017