Incentivising Angels

Stephen Barkoczy is a Professor in the Faculty of Law at Monash University, Melbourne, Australia and a member of the International Faculty of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, Vienna, Austria. He has lectured, researched, and practised widely in the areas of taxation, superannuation, and venture capital investment law and has an international reputation as a scholar in these areas. He is the author/co-author of many  books and the recipient of numerous major university and national teaching awards, including Australia’s most prestigious teaching award, the Prime Minister's Award for Australian University Teacher of the Year.Tamara Wilkinson is a Sessional Lecturer, Researcher and PhD candidate in the Faculty of Law at Monash University, Melbourne, Australia.  Her research and teaching focuses on Australian innovation and venture capital law, government venture capital incentives and private investment law.

• Chapter 1. Introduction.- Chapter 2. Start-ups and venture capital investment.- Chapter 3. Tax incentives to encourage formal venture capital investment.- Chapter 4. ESI program.- Chapter 5. United Kingdom Seed Enterprise Investment Scheme.- Chapter 6. Suggestions for reform.- Chapter 7. Conclusion.