The effects of tax and tax expenditure policies on the availability and supply of venture capital : a Queensland case study

Morrison, Adrian. (1988). The effects of tax and tax expenditure policies on the availability and supply of venture capital : a Queensland case study Honours Thesis, School of Economics, The University of Queensland.

       
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Author Morrison, Adrian.
Thesis Title The effects of tax and tax expenditure policies on the availability and supply of venture capital : a Queensland case study
School, Centre or Institute School of Economics
Institution The University of Queensland
Publication date 1988
Thesis type Honours Thesis
Total pages 93
Language eng
Subjects 14 Economics
Formatted abstract Venture capital is sufficient, but not necessary for economic growth. As adequate supplies of venture capital facilitate the process of economic growth, this thesis deals with the effects of tax and tax expenditure policies upon the availability and supply of venture capital. A rationale for government intervention in this regard is provided together with an historical perspective of capital in Australia. A brief history of the Australian tax system is given in order to place each level of government in its true perspective. A theoretical treatment of the effects of taxation upon risk and investment is provided. The various policies followed by the governments of U.K. and the U.S., the Commonwealth and the States and Territories are given to provide a basis of comparison for the effects of Queensland State government tax and tax expenditure policies upon the supply of venture capital. An assessment is made of such policies together with an appraisal of various associated initiatives. Criticisms are made and policy proposals recommended in order to increase the availability and supply of venture capital.

 
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Created: Mon, 22 Nov 2010, 12:03:16 EST by Ning Jing on behalf of The University of Queensland Library