EAN: 9789811366314

SPRINGERBRIEFS IN LAW INCENTIVISING ANGELS - ...

This book examines tax incentives for investors in start-up companies through a critical
analysis of Australia's early-stage investors (ESI) program  and a comparison of that program
with the United Kingdom's Seed Enterprise Investment Scheme (SEIS) upon which it is loosely
modelled. It discusses the importance of innovation and the special role that venture capital
plays in supporting start-ups  and explains the policy rationale for introducing the ESI
program as well as dissecting its technical requirements in detail. Special attention is
devoted to the program's 'early stage' and 'innovation' requirements  which are crucial for
determining whether a start-up qualifies for the tax incentives. The book is the first in-depth
scholarly legal analysis of the ESI program and the first occasion it has been compared and
contrasted with a foreign program. The comparative discussion of the ESI program with the SEIS
program enables the authors to make suggestions for reforms to the ESI program so that it can
better achieve its policy objectives. The fact that the book includes reform suggestions makes
it particularly interesting for policy makers. It is also of broad relevance to legal and
finance scholars and students as well as entrepreneurs  angels  venture capitalists and their
advisors.

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