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The start-up and growth stages in enterprise formation : the "new view" of dividend taxation reconsidered ; presented at CESifo Area Conference on Public Sector Economics, April 20...
Kanniainen, Vesa; Kari, Seppo; Ylä-Liedenpohja, Jouko - 2005
to a dividend tax is above the old view double-tax one, (iii) the start-up investment is not affected by undervaluation …, but the discouragement engendered by dividend taxation is compensated by realization-based capital gains tax, (iv) with … suggests, (v) without undervaluation, the dividend tax boosts expansion investment. …
Persistent link: https://www.econbiz.de/10003007589
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The start-up and growth stages in enterprise formation : the"new viewʺ of dividend taxation reconsidered
Kanniainen, Vesa (contributor); Kari, Seppo (contributor);  … - 2005
to a dividend tax is above the old view double-tax one, (iii) the start-up investment is not affected by undervaluation …, but the discouragement engendered by dividend taxation is compensated by realization-based capital gains tax, (iv) with … suggests, (v) without undervaluation, the dividend tax boosts expansion investment. …
Persistent link: https://www.econbiz.de/10003109787
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The start-up and growth stages in enterprise formation : the "new view" of dividend taxation reconsidered
Kanniainen, Vesa (contributor); Kari, Seppo (contributor);  … - 2005
Persistent link: https://www.econbiz.de/10002679291
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The Start-Up and Growth Stages in Enterprise Formation : The 'New View' of Dividend Taxation Reconsidered
Kanniainen, Vesa; Kari, Seppo Juhani; Ylä-Liedenpohja, … - 2021
to a dividend tax is above the old view double-tax one, (iii) the start-up investment is not affected by undervaluation …, but the discouragement engendered by dividend taxation is compensated by realization-based capital gains tax, (iv) with … suggests, (v) without undervaluation, the dividend tax boosts expansion investment …
Persistent link: https://www.econbiz.de/10013318429
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Steuerliche Aspekte bei der Strukturierung von Business Angel Investments
Watrin, Christoph; Struffert, Ralf - In: Finanz-Betrieb : FB ; Zeitschrift für … 6 (2004) 7/8, pp. 563-574
Persistent link: https://www.econbiz.de/10002126522
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Gründungsmanagement : Mit Aufgaben und Lösungen
Koch, Lambert T. (ed.); Zacharias, Christoph (ed.) - 2010
Das Werk strukturiert das Wissen zum Gründungsmanagement. Die Aufgaben und Lösungen ermöglichen eine Vertiefung des Stoffes. Nicht nur für Studierende und Seminarleiter, sondern auch für Laien ist die
Persistent link: https://www.econbiz.de/10014509153
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Finanzierung junger Unternehmen durch Business Angels : eine betriebswirtschaftliche und steuerliche Analyse
Löntz, Axel - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013437363
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New venture opportunity cost of capital and financial contracting
Kerins, Frank; Smith, Janet Kiholm; Smith, Richard Lester - 2003
Investments in new ventures involve financial contracts between an entrepreneur and outside investors. Investors, such as venture capital firms, represent well-diversified investors. In contrast, the entrepreneur must commit a substantial fraction of human and financial capital to the venture....
Persistent link: https://www.econbiz.de/10011569475
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Investor protection and business creation
Hyytinen, Ari; Takalo, Tuomas - In: International review of law and economics 28 (2008) 2, pp. 113-122
Persistent link: https://www.econbiz.de/10003754415