Tax Incentives and Venture Capital Risk-Taking: Evidence from the QSBS Program
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Do tax subsidies prompt investors to take on risk? We address this question by looking at investors' responses to changes to the Qualified Small Business Stock (QSBS) program, which reduces capital gains taxes on startup investing. We do so under a framework in which some startup investors venture
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美国国家经济研究局创建时间：
2026-07-01
