Capital gains taxation and funding for start-ups
Sign Up to like & getrecommendations! Published in 2020 at "Journal of Financial Economics"
DOI: 10.1016/j.jfineco.2020.06.009
Abstract: 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… read more here.
Keywords: capital gains; taxation funding; capital; gains taxation ... See more keywords