Taxation and venture capital-backed entrepreneurship


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Taxation and venture capital-backed entrepreneurship

Vis færre oplysninger Keuschnigg, Christian en_US Nielsen, Søren Bo en_US 2009-02-04T10:27:48Z 2009-02-04T10:27:48Z 2004-01-28T00:00:00Z en_US
dc.description.abstract In recent years, venture capital has increasingly become a factor in the financing of new firms. We examine how the value of mature firms determines the incentives of entrepreneurs to start up new firms and of venture capitalists to finance and advise them. We examine how capital gains taxes as well as subsidies to start-up costs of new firms affect venture capital-backed entrepreneurship. We also argue that dividend and capital gains taxes on mature firms have important consequences for start-up firms as well. JEL Classification: D82, G24, H24 and H25 Keywords: double moral hazard, entrepreneurship, taxes and venture capital en_US
dc.format.extent 33 s. en_US
dc.language eng en_US
dc.relation.ispartofseries CEPR Discussion Paper;4097 en_US
dc.subject.other venturekapital en_US
dc.subject.other iværksættere en_US
dc.subject.other selskabsskatter en_US
dc.subject.other kursgevinstbeskatning en_US
dc.subject.other kapitalgevinster en_US
dc.title Taxation and venture capital-backed entrepreneurship en_US
dc.type wp en_US
dc.accessionstatus modt04jan28 mielmo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.corporation Centre for Economic Policy Research. CEPR en_US
dc.contributor.department Institut for Nationaløkonomi en_US
dc.contributor.departmentshort ECON en_US
dc.contributor.departmentuk Department of Economics en_US
dc.contributor.departmentukshort ECON
dc.idnumber x656378688 en_US København en_US
dc.publisher.year 2003 en_US

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