Angel taxes

SC AITC 2021 Users

As we celebrate South Carolina angel investing tax credit transfer season (among other things), we found this report on the SC Dept of Revenue’s website here (under Publications / Reports / Additional Reports) about who applied for the credit in 2021. We thought you...

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Angel Tax Credit: 2020 Awards

Last April we ran a series of posts about the South Carolina angel investor tax credits. The tax credit award letters for 2020 have just been released, and so here is a quick update on the 2020 awards, the proration factor for the year, and what this might tell us....

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The impact of angel investor tax credits

The skeptic from the first post in this series was arguably given useful supporting evidence in August when several prestigious professors published an NBER working paper called Investor Tax Credits And Entrepreneurship: Evidence from US States. (Downloadable from...

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Angel tax credit surveys

In our last post, we mentioned a survey on angel investors in South Carolina. This was a survey we conducted through our website during 2018-2020.It wasn’t an exhaustive scientific study with robust statistically-validated outcomes! It was, though, we think, useful...

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