Incentivising Angels
Incentivising Angels

Author: Stephen Barkoczy

Publisher: Springer

Published: 2019-04-24

Total Pages: 124

ISBN-13: 9811366322

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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.

Venture Capital Investment and Government Incentives
Venture Capital Investment and Government Incentives

Author: Tamara Wilkinson

Publisher: Bloomsbury Publishing

Published: 2024-09-05

Total Pages: 299

ISBN-13: 150997637X

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This book explores the best ways for governments to design venture capital investment incentives. Venture capital is a multi-billion-dollar industry and a major driver of innovation and national growth. Investment in startup companies by venture capital funds helps finance new inventions and create wealth, economic growth, and jobs. However, because venture capital investment is highly risky and sensitive to market downturns, many governments around the world use special legal and tax incentives to help encourage this form of investment. Since the introduction of the first venture capital incentive in the USA in 1958, scores of venture capital incentives have come and gone. These incentives have experienced varied success, with some failing entirely. Filling a gap in an important area, this book employs a legal and regulatory approach to examine venture capital policy from a global perspective. It uses an analytical framework to evaluate the design, implementation, and success of incentives, and looks at over 60 examples from 25 countries around the world. The book is aimed at researchers and policy makers in law, finance and economics, as well as practitioners and investors in the venture capital space. The book introduces the legal aspects of venture capital investment and presents a list of leading practice guidelines and recommendations to help policy makers design effective, efficient, and appropriate venture capital incentives.

An integrated and effective Nordic ecosystem for innovation and green growth:
An integrated and effective Nordic ecosystem for innovation and green growth:

Author: Idar Kreutzer

Publisher: Nordic Council of Ministers

Published: 2018-10-26

Total Pages: 76

ISBN-13: 9289358068

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Job creation and green growth are top political priorities in all Nordic countries. New jobs will be created in existing companies and organizations, but a significant number of new jobs will have to be created in new companies based on new technologies and new business models. At the same time, the Nordic countries have all set ambitious targets for reductions in carbon emissions, and pledged to transform to a low carbon economy. The green transition is a challenging task, but does also represent major business opportunities. New companies are developed by innovative entrepreneurs throughout the Nordics. They need access to relevant, competent risk capital to grow, to create value and new jobs.

Government Incentives for Innovation and Entrepreneurship
Government Incentives for Innovation and Entrepreneurship

Author: Mahmoud M. Abdellatif

Publisher: Springer Nature

Published: 2022-11-30

Total Pages: 283

ISBN-13: 3031101197

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This book examines the role of government fiscal and non-fiscal incentives in spurring innovation and entrepreneurship in developed and developing economies. It explores and examines the role of government programs in different stages of firm growth pre-startup, startup, and scale-up. By developing a theoretical framework and reviewing international evidence, the book identifies the best combination of government incentives to stimulate innovation and entrepreneurship, and provides concrete policy recommendations for decision-makers. Some of the issues tackled in this book include national innovation policy, innovation support programs, effectiveness of the support, challenges associated with the programs, risk-sharing and partnerships for innovation. This book is of interest to academics, students, practitioners, policymakers, governmental and non-governmental organizations as well as other stakeholders who wants to be informed about the challenges, progress and current trend in stimulating innovation and entrepreneurship.

Foundations of Taxation Law 2022
Foundations of Taxation Law 2022

Author: Stephen Barkoczy

Publisher: Cambridge University Press

Published: 2022-01-25

Total Pages: 1151

ISBN-13: 1009169521

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Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.

Handbook of Research on Business Angels
Handbook of Research on Business Angels

Author: Hans Landström

Publisher: Edward Elgar Publishing

Published: 2016-09-28

Total Pages: 427

ISBN-13: 1783471727

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Business angels are recognized as playing a key role in financing the start-up and early stages of new ventures. However, our knowledge of how business angels operate remains limited and highly fragmented. This Handbook provides a synthesis of research on business angels. It adopts an international perspective to reflect the spread of angel investing around the world. The increasing number of government initiatives to promote angel investing is also reflected in the book with an assessment of the most common support schemes. Adopting an international focus, the expert group of contributors examine business angels themselves, the evolution of the market, the various stages of the investment process and the role of public policy in influencing angel investment. They each conclude their chapters with an agenda for future research on business angels. Students and scholars of entrepreneurship, entrepreneurial finance and related subjects will find this book to be an invaluable resource for their work. In particular, they will benefit from the research agendas that conclude each chapter. This Handbook will also be of interest to policy-makers and other practitioners looking to enhance their understanding of the design and need for such interventions.

Business Angel Investing
Business Angel Investing

Author: Richard Hargreaves

Publisher: Harriman House Limited

Published: 2021-04-27

Total Pages: 307

ISBN-13: 0857199110

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Investing as a business angel offers fun and financial reward but the real world is much tougher than portrayed in the reality TV show Dragons' Den. Anything can go wrong with a young company, from an unreliable product to a lack of customers, unexpected competition to management failure and, most commonly, simply running out of money. But small companies are a vital part of the economy, and the tax breaks for investing are a great incentive. And supportive investors are vital. Now is a better time than ever to invest in small companies hoping to make it big. There’s a tsunami of investable businesses disrupting old industries with new technology and new methods. The rewards can be huge if you are patient, sensible and smart. And there’s the satisfaction of helping to bring a new and valuable thing into the world. Whether you’re a newbie or an old hand, Business Angel Investing is your comprehensive guide on how to invest, what to invest in, how to manage your investments and how to make money. Richard Hargreaves has invested in young companies for almost 50 years. Let him show you how being a business angel can be fascinating, fun and profitable.

Productivity and the Pandemic
Productivity and the Pandemic

Author: Philip McCann

Publisher: Edward Elgar Publishing

Published: 2021-01-29

Total Pages: 328

ISBN-13: 1800374607

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This forward-thinking book examines the potential impacts of the Covid-19 pandemic on productivity. Productivity and the Pandemic features 21 chapters authored by 46 experts, examining different aspects of how the pandemic is likely to impact on the economy, society and governance in the medium- and long-term. Drawing on a range of empirical evidence, analytical arguments and new conceptual insights, the book challenges our thinking on many dimensions. With a keen focus on place, firms, production factors and institutions, the chapters highlight how the pre-existing challenges to productivity have been variously exacerbated and mitigated by the pandemic and points out ways forward for appropriate policy thinking in response to the crisis.

OECD Territorial Reviews: Skåne, Sweden 2012
OECD Territorial Reviews: Skåne, Sweden 2012

Author: OECD

Publisher: OECD Publishing

Published: 2012-06-12

Total Pages: 298

ISBN-13: 9264177744

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The OECD Territorial Review of Skåne assesses the capacity of the third largest region in Sweden to compete for investment and talents in an increasingly globalised economy. Skåne has long been one of the three major engines of national growth and ...