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Dokumenttyp:
Report / Forschungsbericht 
Autor(en):
Achleitner, A. K.; Bock, C.; Watzinger, M. 
Nicht-TUM Koautoren:
Ja 
Kooperation:
national 
Titel:
The capital gains tax: A curse but also a blessing for venture capital investment 
Abstract:
This article documents a statistical association between the number and success of venture capital investments and the capital gains tax rate. To do this, we analyze investment data and taxes of 32 countries from 2000 to 2010. In our data, higher capital gains tax rates are associated with fewer firms financed and a lower probability for ventures receiving follow-up funding. However, if the first investment is received when taxes are high, the probability of a firm eventually going public or bei...    »
 
Intellectual Contribution:
Discipline-based Research 
Beauftragende Einrichtung:
CEFS working paper series 
Jahr:
2011 
Quartal:
4. Quartal 
Monat:
Dec 
Format:
Text 
Key publication:
Nein 
International:
Ja 
commissioned:
not commissioned 
Interdisziplinarität:
Nein