Capital Gains Tax Policy Toward Entrepreneurship
AbstractPresents evidence on the source of funds to the venture capital industry and documents the relatively minor role played by individual investors. Places capital gains on venture investments in context and compares their total value with the value of all realized gains.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 42 (1989)
Issue (Month): 3 (September)
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