Risk Capital Incentives, a Risky Business?

Journal
Brokelind, C.
European Union; Sweden
European Taxation 2012 (Volume 52), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses the impact of the State aid rules on tax incentives for individual taxpayers to invest in companies that governments, in particular Sweden, have proposed to implement in order to boost the economy as a result of the economic crisis.