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The Examiniation Of Entrepreneurial Investment Tax Credits: Angel Vs. Crowdfunding Investing, Laura Barthel
The Examiniation Of Entrepreneurial Investment Tax Credits: Angel Vs. Crowdfunding Investing, Laura Barthel
PhD in Business Administration Dissertations
Equity-investment credits are prevalent in the United States and other countries (Bell and Woodmansee, 2016), yet little evidence exists about the effectiveness of these credits at incentivizing individuals to invest. The intent of these credits is to spur entrepreneurial activity and in turn economic development (Acs, Asterbro, Audretsch, and Robinson, 2016; Bell, Wilbanks, and Hendon, 2013; Erken, Donselaar, and Thurik, 2016). The current study experimentally tests the influence of a tax credit on an individual’s likelihood to invest in startups across two risk settings, which parallel Angel and Crowdfunding investing methods.
The study finds an equity-investment tax credit is effective …