-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale … desire of governments to foster risky 'breakthrough' innovations. -- business taxation ; innovation ; market entry …

-return characteristics of the selected innovation project and the mode of commercialization chosen by entrepreneurs (market entry versus sale …

growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs' choice of riskiness of an innovation … project and on their mode of commercializing the innovation (market entry versus sale). Limited loss offset provisions in the … fundamental policy trade-off between the declared goals of promoting employment and innovation in small, entrepreneurial firms …

growth. In this paper we study the effects of tax and subsidy policies on entrepreneurs' choice of riskiness of an innovation … project and on their mode of commercializing the innovation (market entry versus sale). Limited loss offset provisions in the … fundamental policy trade-off between the declared goals of promoting employment and innovation in small, entrepreneurial firms …

innovation. Some argue that these tax breaks provide benefits to encourage innovation that are more certain and earlier in time …-constrained start-up firms and tax breaks for innovation, we provide and illustrate a model based on empirical data. We show that … encouraging innovation at start-up firms, particularly in the earliest stages of such firms' existence …

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 …