Girls Just Wanna Have Funds: Creating Access to Equity Capital for Women-Owned Businesses Through the Tax Code.

Autor:	GELBAND, CATE
Předmět:	STOCKS (Finance) INTERNAL revenue law CAPITAL investments CAPITAL structure TAX expenditures
Zdroj:	Oregon Law Review; 2020, Vol. 98 Issue 1, p229-259, 31p
Abstrakt:	The article comments on the potential increase of access to equity capital for women-owned businesses in the U.S. through tax code. Topics discussed are different types of relevant capital investments, tax treatment of capital structures, concept of tax expenditures and goals of tax policy, tax expenditures that benefit small businesses, tax code provisions that exclude women-owned businesses from access points to equity investments, and the concept of gender-based taxation.
Databáze:	Complementary Index
Externí odkaz:	Zobrazit plný text záznamu