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

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设计了鼓励风险投资的计划。本项目比较了OECD和东盟国家现有的风险投资计划。它将把重点放在“税收支出计划”上，并将分析它们的法律结构和好处。结果将被用于对澳大利亚的主要风险投资计划--“PDF计划”和“VCLP计划”--进行基准测试。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变化提出建议。调查结果将发表在被引用的期刊文章中，并向澳大利亚政府提供一份独立报告。

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.