Enterprise Investment Scheme

Articles

• Reagan’s reform of 1986, tax loopholes and entrepreneurship
  16 June 2011, by Rose Blackburry

  The impact of tax legislation on start-ups birth as well as the weight of tax loopholes is dramatically illustrated by the Reagan’s reforms of 1986.
  U.S. investors are no more risk takers than others and react rationally to changes in tax legislation.
  Investments in start-ups are extremely sensitive to tax incentives: as taxes have taken with time a larger share of expected gains, maintaining a sufficient rate of start-up creation requires the government to balance by reducing the (...)

• Taxation and Start-ups Financing
  27 May 2011, by Bernard Zimmern

  The role of taxation in business creation is often considered minor, history, temperament, entrepreneurial, bureaucratic obstacles, labor law, etc. being judged more important. The story of President Reagan, on the contrary, shows that taxation is a key factor, as it was able to stop the entrepreneurial spirit of Americans, considered internationally as among the most enterprising. In 1986, the President erases all the loopholes (tax incentives), including those that encouraged to invest (...)