Capital Gains Tax Policy Toward Entrepreneurship
Presents evidence on the source of funds to the venture capital industry and documents the relatively minor role played by individual investors. Places capital gains on venture investments in context and compares their total value with the value of all realized gains.
Year of publication: |
1989
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Authors: | Poterba, James M. |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 42.1989, 3, p. 375-89
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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