CAPITAL GAINS TAX POLICY TOWARD ENTREPRENEURSHIP

作者: James M. Poterba

DOI: 10.1086/NTJ41788806

关键词:

摘要: … since the 1978 capital gains tax cut. A significant fraction of the funds supplied to venture … of the funds for these small firms was supplied as equity. For non-technology firms, the equity …

参考文章(4)
Alan J. Auerbach, CAPITAL GAINS TAXATION AND TAX REFORM National Tax Journal. ,vol. 42, pp. 391- 401 ,(1989) , 10.1086/NTJ41788807
John W. Ruser, Workers' Compensation Insurance, Experience-Rating, and Occupational Injuries The RAND Journal of Economics. ,vol. 16, pp. 487- 503 ,(1985) , 10.2307/2555508
James M. Poterba, Venture Capital and Capital Gains Taxation Research Papers in Economics. pp. 47- 68 ,(1989)