| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w7976 |
| 来源ID | Working Paper 7976 |
| Tax Policy, Venture Capital, and Entrepreneurship | |
| Christian Keuschnigg; Soren Bo Nielsen | |
| 发表日期 | 2000-10-01 |
| 出版年 | 2000 |
| 语种 | 英语 |
| 摘要 | The paper studies the effects of tax policy on venture capital activity. Entrepreneurs pursue a single high risk project each but have no own resources. Financiers provide equity finance. They must structure the entrepreneur's profit share and base salary to assure their incentives for full effort. In addition to providing equity finance, venture capitalists assist with valuable business advice to enhance survival rates. Within a general equilibrium framework with a traditional and an entrepreneurial sector, the paper investigates the effects of taxes on the equilibrium level of entrepreneurship and managerial advice. It considers dierential wage and capital income taxes, a comprehensive income tax, incomplete loss offset, progressive taxation as well as investment and output subsidies to the entrepreneurial sector. |
| 主题 | Microeconomics ; Economics of Information ; Financial Economics ; Financial Institutions |
| URL | https://www.nber.org/papers/w7976 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/565562 |
| 推荐引用方式 GB/T 7714 | Christian Keuschnigg,Soren Bo Nielsen. Tax Policy, Venture Capital, and Entrepreneurship. 2000. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w7976.pdf（493KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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