The paper analyses the international policy design and performance of the capital gains tax (CGT) on venture capital. A well?designed CGT on venture capital can promote the development of venture capital.

 
  • 分析國際上促進(jìn)創(chuàng )業(yè)投資發(fā)展的資本利得稅政策設計及績(jì)效,一個(gè)良好的資本利得稅政策設計必然促進(jìn)創(chuàng )業(yè)投資的發(fā)展。
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