Taxation influences upon the market in venture capital trust stocks: theory and practice

Individuals investing in a Venture Capital Trust IPO listed on the London Stock Exchange receive a number of conditional tax incentives; the time related nature of the associated conditions can create a "lock in effect". By deriving and testing a model of the value of these incentives we e...

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Bibliographic Details
Main Authors: Holland, Kevin (Author), Jackson, Richard H.G (Author)
Format: Article
Language:English
Published: 2011-03-14.
Subjects:
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