Venture capital (VC) and tax expenditure programs - an international comparative analysis of legal structures and benefits.

风险投资 (VC) 和税收支出计划 - 法律结构和收益的国际比较分析。

• 批准号: LP0562593
• 负责人: Prof Stephen Barkoczy
• 金额: $ 4.28万
• 依托单位: Monash University
• 依托单位国家: 澳大利亚
• 项目类别: Linkage Projects
• 财政年份: 2005
• 资助国家: 澳大利亚
• 起止时间: 2005-07-01 至 2006-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/LP0562593
• 关键词: Venture; capital; VC; tax; expenditure

VC investment is an important catalyst for economic growth. Many governments, including the Australian government, have designed schemes to encourage VC investment. This project compares VC schemes that exist in OECD and ASEAN countries. It will focus on "tax expenditure programs" and will analyse their legal structures and benefits. The results will be used to benchmark Australia's main VC schemes - the "PDF program" and "VCLP scheme". The research is designed to discover insights into alternative ways of stimulating VC investment as well as suggest areas for potential law reform and structural change. Findings will be published in refereed journal articles and an independent report provided to the Australian Government.

风险投资是经济增长的重要催化剂。包括澳大利亚政府在内的许多政府都制定了鼓励风险投资的计划。本项目比较了经合组织和东盟国家现有的风险投资计划。它将侧重于“税收支出方案”，并将分析其法律的结构和好处。研究结果将用于衡量澳大利亚的主要风险投资计划-“PDF计划”和“VCLP计划”。这项研究旨在发现刺激风险投资的替代方法，并为潜在的法律改革和结构性变革提出建议。调查结果将发表在参考期刊文章中，并向澳大利亚政府提供一份独立报告。