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On the Usefulness of Tax Incentives for Business Angels and SME Owners: An Empirical Analysis
This article analyzes the QBIC program, introduced in Quebec to help capitalize SME. The authors analyze the ownership of all the QBICs accredited between 1998 and 2003, and the operating performance of the 83 financed companies for which accounting data were available.
Link
http://www.cirano.qc.ca/pdf/publication/2005s-13.pdf