Incentivising Angels A Comparative Framework of Tax Incentives for S
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
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Stephen Barkoczy Tamara Wilkinson
Incentivising Angels A Comparative Framework of Tax Incentives for Start-Up Investors 123
SpringerBriefs in Law
More information about this series at http://www.springer.com/series/10164
Stephen Barkoczy • Tamara Wilkinson
Incentivising Angels A Comparative Framework of Tax Incentives for Start-Up Investors
Stephen Barkoczy Monash University Clayton, VIC, Australia
Tamara Wilkinson Monash University Clayton, VIC, Australia
ISSN 2192-855X ISSN 2192-8568 (electronic) SpringerBriefs in Law ISBN 978-981-13-6631-4 ISBN 978-981-13-6632-1 (eBook) https://doi.org/10.1007/978-981-13-6632-1 Library of Congress Control Number: 2019933326 © The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2019 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors, and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. This Springer imprint is published by the registered company Springer Nature Singapore Pte Ltd. The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore
Acknowledgements
We wish to thank the Australian Research Council for generously supporting the research for this book under its Discovery Grant scheme (DP130104343) for the project titled ‘Designing World-Class Venture Capital Programs to Support the Commercialisation of Australian Research During and Beyond an Economic Crisis’. We also wish to thank four of our Monash law students (Radomir Jovanovic, Benjamin Mescher, Lucy O’Sullivan and Courtney White) who helped with footnoting, proofreading and various other research tasks.
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Contents
1 Establishing a Comparative Framework of Tax Incentives for Start-Up Investors������������������������������������������������������������������������������ 1 1.1 Introduction�������������������������������������������������������������������������������������� 2 1.2 Venture Capi
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