Incentivising Angels A Comparative Framework of Tax Incentives for Start-Up Investors /

• Main Authors: Barkoczy, Stephen (Author, http://id.loc.gov/vocabulary/relators/aut), Wilkinson, Tamara (http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Singapore : Springer Singapore : Imprint: Springer, 2019.
• Edition: 1st ed. 2019.
• Series: SpringerBriefs in Law,
• Subjects: Public finance.; Tax accounting.; Tax laws.; Commercial law.; Financial Law/Fiscal Law.; Business Taxation/Tax Law.; Commercial Law.

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 di...