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The Structure, Governance and Performance of UK Venture Capital Trusts

2003· article· en· W3123729397 on OpenAlexaboutno aff
Douglas J. Cumming

Bibliographic record

VenueJournal of Corporate Law Studies · 2003
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicPrivate Equity and Venture Capital
Canadian institutionsnot available
Fundersnot available
KeywordsVenture capitalBusinessStatutory lawSocial venture capitalStatuteCapital (architecture)Corporate governanceFinanceCapital gains taxEconomicsLawDouble taxationAd valorem taxPolitical science

Abstract

fetched live from OpenAlex

Venture Capital Trusts (VCTs) are publicly traded venture capital companies in the UK. Since their inception in 1995, 71 VCTs have been launched, collectively raising more than £1.4 billion (as at November 2002). Investors have tax incentives to contribute capital to VCTs; in exchange, VCTs agree to be governed by statute. In this paper we argue VCT statutory governance mechanisms are less efficient than contractual governance among private venture capital limited partnerships. In support of this view, the available evidence is suggestive that VCTs have underperformed relative to other types of venture capital funds in the UK. Despite this apparent underperformance, in 2002 the British Venture Capital Association (BVCA) lobbied for statutory changes to facilitate VCT fundraising efforts through the expansion of allowable tax-exempt contributions, among other things. The available evidence on VCTs to date, alongside similar evidence from a comparable type of tax-subsidised public venture capital fund in Canada, is suggestive that these changes are not justified. A significant amount of further empirical research on VCTs and related public venture capital schemes in the UK is warranted before legislative changes expanding the scope of VCTs are adopted.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.022
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.062
Threshold uncertainty score0.124

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.022
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.002
Science and technology studies0.0010.002
Scholarly communication0.0050.001
Open science0.0000.002
Research integrity0.0010.000
Insufficient payload (model declined to judge)0.0030.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.025
GPT teacher head0.225
Teacher spread0.200 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations41
Published2003
Admission routes1
Has abstractyes

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