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Business Taxation and Venture-Capital-Financed Innovation

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Author Info
Jean-François Tremblay

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Abstract

This paper examines a model of sequential cost-saving innovations financed by venture capital. Successful firms in research can enter the market with a cost advantage over older firms and acquire market power. Innovators have the technical knowledge to conduct R&D but lack the necessary financial resources. Their projects are financed by venture capitalists in exchange for a share of future profits. Venture capitalists can also provide advice and support to innovators, which increases the likelihood of success. Moral hazard between innovators and venture capitalists and rent-seeking behavior introduce various distortions in the level of effort provided by venture capitalists, the size of innovations, and the timing of R&D activities. The system of taxes and subsidies on R&D expenditures, capital gains, and capital investment required to induce the social optimum is characterized. Surprisingly, such a tax system must increase the cost of R&D and lower the return to capital.

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Publisher Info
Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 65 (2009)
Issue (Month): 2 (June)
Pages: 141-161
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Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200906)65:2_141:btavi_2.0.tx_2-m

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Web page: http://www.mohr.de/fa

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Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
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Related research
Keywords: sequential innovation; venture capital; moral hazard;

Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
O31 - Economic Development, Technological Change, and Growth - - Technological Change - - - Innovation and Invention: Processes and Incentives
G24 - Financial Economics - - Financial Institutions and Services - - - Investment Banking; Venture Capital; Brokerage

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This page was last updated on 2009-12-1.


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