Designing a Tax System that Encourages Innovation in Start-ups
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DOI: 10.57520/prippr.20-1-1
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More about this item
Keywords
tax and risk taking; R&D tax credits; Tax Receivable Agreements (TRAs); capital gains taxation; IPO; M&A;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- O38 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Government Policy
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