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A longitudinal analysis critiquing the effect of capital gains tax policy on the investment preferences of venture capital companies in the United States of America

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posted on 2023-08-30, 14:38 authored by James L. Silvester
Long term changes in capital gains tax affect the investment preferences of venture capital companies over time. This is an acceptance of the working hypothesis and answers the basic research question, which is: Do Longitudinal Changes In The Capital Gains Tax Effect The Investment Preferences Of Venture Capital Companies? The literature review was delimited by time and terminology, and orbited about the theoretical foundation of the thesis. The secondary data displayed unusual depth and richness yet was subject to rapid obsolescence and political polarization due to the topical and controversial nature of capital gains tax. The methodological inquiry protocol was positivist and deductive in practice, using vetted and static survey instruments with which strict ethical standards were maintained. Nonparametric tools were employed given the quantitative and categorical nature of the data, and the null hypothesis was rejected. Findings were triangulated via the primary and secondary data. The secondary data proved helpful but inconclusive, as did the minor phenomenology inputs. Reliance on primary data was key to the outcome. This thesis concludes that statistical significance exists between capital gains tax and the investment preferences of venture capital companies over time in the United States. This does not mean there is an association in the form of a correlation or a causal relationship. The work contributes to scholarly endeavour and to date is unique in its longitudinal posture. Future research should build upon the thesis findings to update and refine the longitudinal interaction between the variables in question.

History

Institution

Anglia Ruskin University

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  • Accepted version

Language

  • eng

Thesis name

  • PhD

Thesis type

  • Doctoral

Legacy posted date

2017-02-06

Legacy creation date

2017-02-06

Legacy Faculty/School/Department

Theses from Anglia Ruskin University

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