Capital gains taxation and funding for start-ups

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 implemented a full exemption from federal capital gains tax on the sale of qualified...

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Bibliographic Details
Authors and Corporations: Edwards, Alexander (Author), Todtenhaupt, Maximilian (Author)
Other Authors: Todtenhaupt, Maximilian (VerfasserIn) 1988-
Type of Resource: E-Book
Language:English
published:
Mannheim: ZEW, Zentrum für Europäische Wirtschaftsforschung GmbH, [2018]
Series: Zentrum für Europäische Wirtschaftsforschung: ZEW discussion papers ; no. 18, 046
Source:Verbunddaten SWB
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