Incentivising Angels - A Comparative Framework of Tax Incentives for Start-Up Investors (Paperback, 1st ed. 2019)

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.

General

Imprint:	Springer Verlag, Singapore
Country of origin:	Singapore
Series:	SpringerBriefs in Law
Release date:	May 2019
First published:	2019
Authors:	Stephen Barkoczy • Tamara Wilkinson
Dimensions:	235 x 155 x 12mm (L x W x T)
Format:	Paperback
Pages:	120
Edition:	1st ed. 2019
ISBN-13:	978-981-13-6631-4
Categories:	Books > Law > Jurisprudence & general issues > Comparative law Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Commercial law Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Money & Finance > Public finance > Taxation
LSN:	981-13-6631-4
Barcode:	9789811366314

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