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Stock option taxation : a missing piece in European innovation policy?

Henrekson, Magnus; Sanandaji, Tino - 2017

Venture capital has become a dominant form of innovation finance, used by many high-tech startups. Europe lags the U … countries have rates of VC activity commensurable to their deep finan-cial markets, strong legal institutions and high R …. Innovative entrepreneurship is a complex activity that normally requires support structures and collaboration by actors providing …

Persistent link: https://www.econbiz.de/10011657477

Stock option taxation and venture capital activity : a cross-country comparison

Henrekson, Magnus; Sanandaji, Tino - 2016

One response to uncertainty and transactions costs in VC-finance is to compensate founders (and other key personnel) with stock options under complex contracts. Entrepreneurs are granted stock options contingent on firm performance, vesting and other criteria. While most countries tax stock...

Persistent link: https://www.econbiz.de/10011420651

Stock Option Taxation and Venture Capital Activity : A Cross-Country Study

Henrekson, Magnus; Sanandaji, Tino - 2016

One response to uncertainty and transactions costs in VC-finance is to compensate founders and other key personnel with stock options under complex contracts. Entrepreneurs are granted stock options contingent on firm performance, vesting and other criteria. While most countries tax stock...

Persistent link: https://www.econbiz.de/10014130456

Owner-level taxes and business activity

Henrekson, Magnus; Sanandaji, Tino - 2015

incorporates greater complexity in studying the link between taxes and business activity - particularly entrepreneurship. Dividend …

Persistent link: https://www.econbiz.de/10011343003

Stock option taxation and venture capital activity : a cross-country study

Henrekson, Magnus; Sanandaji, Tino - In: Venture capital : an international journal of … 20 (2018) 1, pp. 51-71

Persistent link: https://www.econbiz.de/10011886162

Stock Option Taxation : A Missing Piece in European Innovation Policy?

Henrekson, Magnus - 2017

Venture capital has become a dominant form of innovation finance, used by many high-tech startups. Europe lags the U … countries have rates of VC activity commensurable to their deep financial markets, strong legal institutions and high R …. Innovative entrepreneurship is a complex activity that normally requires support structures and collaboration by actors providing …

Persistent link: https://www.econbiz.de/10012956523

Stock option taxation : a missing piece in European innovation policy?

Henrekson, Magnus; Sanandaji, Tino - In: Small business economics : an entrepreneurship journal 51 (2018) 2, pp. 411-424

Persistent link: https://www.econbiz.de/10011983506

Innovation types at SMEs and external influencing factors

Walicka, Monika - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 3, pp. 73-81

Stimulating innovation is one of the pressing policy challenges facing many countries in the world today. The paper … small and medium size enterprises (SMEs) in Poland were subjected to a survey. The data collected revealed the innovation … types of SMEs in Poland and external financial factors influencing innovation the most. The results show external factors …

Persistent link: https://www.econbiz.de/10010515542

Investor tax breaks and financing for start-ups : evidence from China

Güçeri, İrem; Hou, Xipei; Xing, Jing - 2024

We examine how investor-level tax incentives affect financing for start-ups using the introduction of a generous tax deduction for qualified angel and VC investment in China as a quasi-natural experiment. We find that the tax incentive increases funding for eligible start-ups, with stronger...

Persistent link: https://www.econbiz.de/10014564279

The impact of IP Box Regimes on the M&A Market

Bradley, Sebastien; Robinson, Leslie; Ruf, Martin - 2018

Intellectual property (IP) box regimes reward ownership of successful technology by imposing a lower tax rate on income derived from the commercialization of IP relative to other sources of business income. Coupled with explicit provisions regarding the eligibility of acquired IP, IP boxes may...

Persistent link: https://www.econbiz.de/10011997596