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Capital gains taxation and funding for start-ups
Edwards, Alexander; Todtenhaupt, Maximilian - 2018
We examine how capital gains taxes affect investment in start-up (i.e., pre-IPO) firms. Using data on capital raised by start-up firms in individual funding rounds, we estimate the effect of the SBJA of 2010, which implemented a full exemption from federal capital gains tax on the sale of...
Persistent link: https://www.econbiz.de/10011933945
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Do tax loss restrictions distort venture capital funding of start-ups?
Bührle, Anna Theresa - 2021
Anti-tax loss trafficking rules disallow the use of loss carryforwards after a change in ownership or activity (such as significant changes in turnover, employment, or the product portfolio). This restriction could threaten accumulated loss carryforwards of start-ups. Accounting for the...
Persistent link: https://www.econbiz.de/10012425534
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Financing and advising early stage startups: The effect of angel investor subsidies
Berger, Marius; Gottschalk, Sandra - 2021
In recent years governments around the world have introduced policies to stimulate investments in early stage entrepreneurial companies, in particular investments by Angel investors. In this paper we study whether introducing subsidies to Angel investors has effects on startups' access to...
Persistent link: https://www.econbiz.de/10012625066
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Biomedical Academic Entrepreneurship Through the SBIR Program
Toole, Andrew A.; Czarnitzki, Dirk - 2005
This paper considers the U.S. Small Business Innovation Research (SBIR) program as a policy fostering academic entrepreneurship. We highlight two main characteristics of the program that make it attractive as an entrepreneurship policy : early-stage financing and scientist involvement in...
Persistent link: https://www.econbiz.de/10010297455
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Public R&D Policy: The Right Turns of the Wrong Screw? The Case of the German Biotechnology Industry
Fier, Andreas; Heneric, Oliver - 2005
The German biotechnology industry missed the accession of this key technology in the 1980s. Policy makers make different efforts to overcome shortcomings and recent gaps. Public funding schemes have been implemented to establish a flourish biotech industry in Germany. We assume that R&D policy...
Persistent link: https://www.econbiz.de/10010297472
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Aus der Not geboren? Besondere Merkmale und Determinanten von Gründungen aus der Arbeitslosigkeit
Niefert, Michaela; Tchouvakhina, Margarita - 2006
In dieser Studie werden Gründungen aus Arbeitslosigkeit der Jahre 2003 und 2004 inklusive der seit Anfang 2003 geförderten Ich-AGs auf repräsentativer empirischer Basis analysiert. Es zeigt sich, dass Gründungen aus Arbeitslosigkeit im Durchschnitt kleiner sind als andere Gründungen und...
Persistent link: https://www.econbiz.de/10010297518
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Afterlife: Who Takes Heart for Restart?
Metzger, Georg - 2006
entrepreneur is therefore one of the main success factors for the firm. Yet entrepreneurs differ considerably in their background … percent of novice entrepreneurs who file for bankruptcy reestablish afterwards. On average, slightly more than 15 months will … elapse until such ?fallen? entrepreneurs venture out anew. They differ from entrepreneurs not willing or able to take a …
Persistent link: https://www.econbiz.de/10010297546
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Berufliche Weiterbildung und Existenzgründung
Pfeiffer, Friedhelm; Reize, Frank - 1999
In Deutschland werden vielfach hohe Anforderungen an die berufliche Qualifikation von Existenzgründern gestellt. Im Handwerk, aber auch in bestimmten freiberuflich organisierten Tätigkeitsbereichen sind Existenzgründungen nur mit einem qualifizierten Berufsabschluß möglich. Darüber hinaus...
Persistent link: https://www.econbiz.de/10010297614
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Entrepreneurship Capital and Economic Performance
Audretsch, David B.; Keilbach, Max - 2002
The neoclassical model of the production function, as applied by Robert Solow to build the neoclassical model of growth, linked labor and capital to output. More recently, Romer and others have expanded the model to include measures of knowledge capital. In this paper we introduce a new factor,...
Persistent link: https://www.econbiz.de/10010297675
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Benefits of Control, capital structure and company growth
Mueller, Elisabeth - 2005
This paper studies the influence of the benefits of control on the capital structure and the growth of private companies for a sample of 8,964 UK companies with limited liability observed for up to 5 years. It is hypothesised that companies in which existing owners would lose more control if...
Persistent link: https://www.econbiz.de/10010297810