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Incitatifs fiscaux dédiés aux anges investisseurs : une analyse critique des programmes instaurés dans le monde

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  • Cécile Carpentier

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  • Jean-Marc Suret

    ()

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    Abstract

    Dans cet article, les auteurs montrent pourquoi et comment de très nombreux gouvernements ont mis en place des incitatifs fiscaux dédiés aux anges investisseurs, qui financent des entreprises émergentes avec lesquelles ils n’ont pas de lien de dépendance. Les auteurs étudient également les conditions qui devraient être remplies pour que de tels programmes soient efficaces. Ils utilisent ces conditions comme une grille d’analyse de programmes types américains, européens, asiatiques et canadiens. Ils tirent enfin les leçons de cet exercice. Ces enseignements pourront être utiles au Canada, où de tels programmes existent déjà dans plusieurs provinces et sont à l’étude dans plusieurs autres. Le document est complété par des annexes qui décrivent sommairement la cinquantaine de programmes mis en place au cours des années récentes.

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    File URL: http://www.cirano.qc.ca/pdf/publication/2011s-58.pdf
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    Bibliographic Info

    Paper provided by CIRANO in its series CIRANO Working Papers with number 2011s-58.

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    Date of creation: 01 Sep 2011
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    Handle: RePEc:cir:cirwor:2011s-58

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    Keywords: ; Anges investisseurs; aide au financement; incitatifs fiscaux;

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    1. Harrison, RT & Mason, CM, 1989. "The role of the business expansion scheme in the United Kingdom," Omega, Elsevier, vol. 17(2), pages 147-157.
    2. Lerner, Joshua, 1998. ""Angel" financing and public policy: An overview," Journal of Banking & Finance, Elsevier, vol. 22(6-8), pages 773-783, August.
    3. Colin Mason & Jennifer Kwok, 2010. "Investment Readiness Programmes and Access to Finance: A Critical Review of Design Issues," Local Economy, Taylor and Francis Journals, vol. 25(4), pages 269-292.
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