我国风险投资中的税法规定及完善(3)
2017-02-28 01:01
导读:: [1] James Tobin, Liquidity Preference as Behavior Towards Risk[J] ,Review of Economic Studies , 1958 (2). [2] James Poterba , Capital Gain tax policy Toward Entrepreneur ship, [J], National Ta
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[1] James Tobin, Liquidity Preference as Behavior Towards Risk[J] ,Review of Economic Studies , 1958 (2).
[2] James Poterba , Capital Gain tax policy Toward Entrepreneur ship, [J], National Tax Journal 1989 (9).
[3] Joseph Bankman , Structure of Silicon valley Start-ups[J] ,UCLA Law Review ,1994(9).
[4] Ronald J. Gilson and David M. Schizer, .Understanding Venture Capital Structure: An Tax Explanation for Convertible Preferred Stock.[J], Harvard Law Review 2003 (1).
[5] Victor Fleischer, The Rational Exuberance of Structuring Venture Capital Start-ups, [J], New York University Tax Law Review 2003 (Fall).