Heimildir

Heimildaskrá

Alex Brabers, European VC panel debate, Brussel, pallborðsumræður 15. nóvember, 2012.

Aliaga, M., & Gunderson, B. (1999). Interactive statistics (fyrsta útgáfa.). Upper Saddle River, N.J.: Prentice Hall.

Alþingi Íslands. Lög um tekjuskatt nr. 90/2003. 9. grein (2003). Sótt 20. mars 2014 frá:  http://www.althingi.is/lagas/nuna/2003090.html

Ásmundur Vilhjálmsson. (1. febrúar 2014). Hlutafélaga- og hluthafaskattlagning. Fyrirtækjaskattaréttur, fyrirlestur. Fyrirlestur haldinn í Háskóla Íslands, Reykjavík.

Bryman, A. og Bell, E. (2007). Business research methods (2. útg.). New York: Oxford University Press.

Cuomo, A. (22. Október 2013). Governor Cuomo Launches Start-Up NY Program at International Conference in New York City. Governor Andrew M. Cuomo. Sótt 1. maí 2014 frá http://www.governor.ny.gov/press/10222013-governor-launches-start-up-ny-program

Deeb, George. Comparing Equity, Debt And Convertibles For Startup Financings. (19. mars 2014) Forbes. Sótt 19. mars 2014 frá:  http://www.forbes.com/sites/georgedeeb/2014/03/19/comparing-equity-vs-debt-vs-convertibles-for-startup-financings/

Dictionary.com. Dictionary.com. Síðast uppfært 2014. Sótt 15. febrúar, 2014. http://dictionary.reference.com/browse/software.

European Commission (1. mars 2013) State aid SA. 35401 (2013/N) – Finland Tax deferral of taxable capital income for Business Angels Scheme. Sótt 2. maí 2013 frá http://ec.europa.eu/competition/state_aid/cases/247610/247610_1411408_108_2.pdf

European Commission (22. Júlí 2013) State aid SA.36489 (2013/N) – Sweden Tax deduction for investments by natural persons in small enterprises. Sótt 2. maí 2013 frá http://ec.europa.eu/competition/state_aid/cases/248266/248266_1462379_84_2.pdf

EVCA & Thomson Reuters. (Júní 2013). 2012 Pan-European Private Equity Performance Benchmarks Study: Creating lasting value. Executive summary. Sótt 18. apríl 2014, frá http://www.evca.eu/media/12083/performance_study_2012.pdf

F6s.com. (2014). Where founder grow together. Sótt 17. apríl 2014 , frá http://www.f6s.com/

Fjármálaeftirlitið. (2014). Tölulegar upplýsingar – Ársreikningar lífeyrissjóðanna 2012. Sótt 17. apríl 2014 , fráhttp://www.fme.is/utgefid-efni/tolulegar-upplysingar/

Fjármálaeftirlitið. (6. febrúar 2012). Túlkun Fjármálaeftirlitsins um hvort fagfjárfestasjóðir skv. lögum nr. 128/2011 teljist til sjóða sem starfa undir “opinberu eftirliti” sbr. 4. málsl. 4. mgr. 36. gr.laga nr. 129/1997 um skyldutryggingu lífeyrisréttinda og starfsemi lífeyrissjóða. (slsll.). Sótt 17. apríl 2014, frá http://www.fme.is/media/akvardanir/tulkun_6.februar_2012.pdf

Fjármálaráðuneytið. Greinargerð starfshóps um skattívilnanir til einstaklinga vegna kaupa á hlutabréfum í litlum fyrirtækjum í vexti. (Desember 2013).

Frosti Sigurjónsson. (21. mars 2014). Lífeyrissjóðir, nýsköpun og hagvöxtur. Málþing um fjárfestingar lífeyrissjóða í atvinnulífinu, Hilton Nordica, Reykjavík.

Geron, T. (30. apríl 2012). Top Startup Incubators And Accelerators: Y Combinator Tops With $7.8 Billion In Value. Forbes. Sótt 17. apríl 2014 , frá http://www.forbes.com/sites/tomiogeron/2012/04/30/top-tech-incubators-as-ranked-by-forbes-y-combinator-tops-with-7-billion-in-value/

Graham, P. (október 2013). What Happens At Y Combinator. Sótt 17. apríl 2014 , fráhttp://ycombinator.com/atyc.html

GrowHack.com (25. septmber 2102). How Y Combinator Thinks About Growth. Sótt 17. apríl 2014, frá http://www.growhack.com/2012/09/25/how-y-combinator-thinks-about-growth/

Gunnar Baldvinsson (formaður Landssamtaka Lífeyrissjóða) (1. desember 2013). Fyrirlestur á vegum Landssamtaka Lífeyrissjóða. Eru fjárfestingar í nýsköpun heppilegar fyrir lífeyrissjóði?. Fyrirlestur haldin á Hilton Nordica, Reykjavík. Glærur aðgengilegar á: http://ll.is/wp-content/uploads/2013/12/Erindi-gb-%C3%A1-fundi-me%C3%B0-NSA-um-l%C3%ADfeyrissj%C3%B3%C3%B0i-og-n%C3%BDsk%C3%B6pun.pdf

Hagstofa Íslands. (10. apríl 2013). Regluleg laun fullvinnandi launamanna voru 402 þúsund krónur á mánuði 2012. Sótt 20. mars 2014 frá: http://www.hagstofa.is/Pages/95?NewsID=9946

Hagstofa Íslands. (2014). Talnaefni: Lykiltölur. Sótt 12. apríl 2014 af: http://www.hagstofa.is/Pages/1374

Hilmar Veigar Pétursson (Forstjóri CCP). (6. mars 2014) fyrirlestur: Drifkraftur nýrrar sóknar. Iðnþing 2014. Reykjavík,

HM Revenue & Customs. (2014).  Seed Enterprise Investment Scheme (SEIS). Sótt 1. maí 2014 frá http://www.hmrc.gov.uk/seedeis/

Innovation Union progress at country level. (2013). Research and Innovation performance in EU Member States and Associated countries –2013. (bls. 284-289), útg. Brussel 2013.

Internal Revenue Service. “CHAPTER 1 – NORMAL TAXES AND SURTAXES, Regulations § 422 Incentive stock options.” TITLE 26 – INTERNAL REVENUE CODE, Subtitle A – Income Taxes,. (2006). Sótt 20. mars 2014 frá:  http://www.gpo.gov/fdsys/granule/USCODE-2010-title26/USCODE-2010-title26-subtitleA-chap1-subchapD-partII-sec422/content-detail.html

Kaplan, P. D. (2002). Venture Capital and its Role in Strategic Asset Allocation. The Journal of Portfolio Management, , 83-89.

Kvale, S. (1996). Interviews: An introduction to qualitative research interviewing. California: Sage.

Lee, J. (31. maí 2006). How to fund other startups (and get rich). CNNMoney. Sótt 18. apríl 2014 , frá http://money.cnn.com/2006/05/30/smbusiness/angels_wealthbuilders_fsb/

Lustig, N. (20. ágúst 2012). Startup Chile Pilot Round Companies: Statistics After One Year. Nathan Lustig. Sótt 17. Apríl 2014, frá http://www.nathanlustig.com/2012/08/20/startup-chile-pilot-round-companies-statistics-after-one-year/

McKinsey Scandinavia. (2012). Charting a Growth path for Iceland. McKinsey and Company.

Merriam, S. B., & Merriam, S. B. (2009). Qualitative research: a guide to design and implementation. San Francisco: Jossey-Bass.

Nordic Innovation. (22. Janúar 2013). Nordic Growth Entrepreneurship Review 2012. (bls. 36, 37, 59), útg. Nordic Innovation, Osló.

Nylander, J. (19. apríl 2011). Sweden simplifies ‘expert tax’ to attract expats. The Swedish Wire.

Ómar Valdimarsson. Iceland Needs to Shed Emerging Market Status, Gunnlaugsson Says. Bloomberg News. Síðast breytt 22. mars 2013. Sótt 8. mars 2014. http://www.bloomberg.com/news/2013-03-22/iceland-needs-to-shed-emerging-market-status-gunnlaugsson-says.html.

Payton, M. (3. janúar 2014). The £150,000 Seed Enterprise Investment Scheme threshold is not enough. Growth Business UK. Sótt 1. maí frá http://www.growthbusiness.co.uk/growing-a-business/venture-capital-and-private-equity/2449977/the-150000-seed-enterprise-investment-scheme-thresholdis-not-enough.thtml

Rao, L. (26. nóvember 2012). Y Combinator’s YC VC Will Replace The Start Fund; Includes Yuri Milner, Andreessen Horowitz But Offers Less Money | TechCrunch. TechCrunch. Sótt 17.apríl 2014 , fráhttp://techcrunch.com/2012/11/26/y-combinator-debuts-yc-vc-to-replace-the-start-fund-includes-yuri-milner-andreessen-horowitz/

Richard Pelly hjá European Investment Fund, Tony Zappalà hjá Index ventures, Alex Brabers hjá GIMV , Jos Peeters hjá Capricorn , and Maurice Olivier hjá Nausicaa Partners. Pallborðsumræður 15. nóvember, 2012. . http://www.whiteboardmag.com/europe-culture-of-failure-culture-of-success/.

Ríkisskattstjóri. Álagningarseðill og forsendur 2014. Sótt 20. mars 2014. https://www.rsk.is/atvinnurekstur/framtal-og-alagning/alagningarsedill-og-forsendur/2014.

Ríkisskattstjóri. Reiknað endurgjald 2014. Sótt 23. febrúar 2014. https://www.rsk.is/atvinnurekstur/stadgreidsla-og-reiknad-endurgjald/reiknad-endurgjald/2014

Ríkisskattstjóri. Tryggingagjald. Sótt 23. febrúar 2014 frá:  https://www.rsk.is/atvinnurekstur/skattar-og-gjold/tryggingagjald/.

Samtök iðnaðarins. (23. október 2009).  Hátækni- og sprotaþing 2009. Sótt 22. apríl 2014, frá http://www.si.is/starfsgreinahopar/sprotafyrirtaeki/frettir-og-greinar/nr/3873

Seðlabanki Íslands. (5. febrúar 2014). Eignir lífeyrissjóðanna. Sótt 12. apríl 2014 af: http://www.sedlabanki.is/utgefid-efni/frettir-og-tilkynningar/frettasafn/frett/2014/02/05/Eignir-lifeyrissjoda/

Senor, D., & Singer, S. (2009). Start-up nation: the story of Israel’s economic miracle. New York: Twelve.

Shih, Gerry, and McBride. Facebook to buy WhatsApp for $19 billion. Reuters. Síðast breytt 19. febrúar 2014. Sótt 8. mars 2014. http://www.reuters.com/article/2014/02/19/us-whatsapp-facebook-idUSBREA1I26B20140219.

Sigmarsdóttir, S. (13. Mars 2013). Átt þú 750 þúsund kall á lausu?  visir.is. Sótt 10. apríl 2014 , frá http://www.visir.is/att-thu-750-thusund-kall-a-lausu-/article/2013703139981

Sigurlína Davíðsdóttir (Ed.). (2003). Eigindlegar eða megindlegar rannsóknaraðferðir? Í Sigríður Halldórsdóttir og Kristján Kristjánsson (ritstj.), Handbók í aðferðafræði og rannsóknum í heilbrigðisvísindum (bls. 219-236). Akureyri: Háskólinn á Akureyri.

Start-up Chile – About. (2014). Start-Up Chile. Sótt 17. Apríl 2014 , fráhttp://www.startupchile.org/about/

Startup Genome. (2012). Startup ecosystem report 2012, 7-19. Sótt 18. apríl 2014, frá http://multisite-blog.digital.telefonica.com.s3.amazonaws.com/wp-content/uploads/2013/01/Startup-Eco_14012013.pdf

Startup Reykjavík – Program 2014. (2014.). Startup Reykjavík. Sótt 17. apríl 2014, frá: https://www.arionbanki.is/fyrirtaeki/frumkvodlar-og-nyskopun/startup-reykjavik/

Stewart, E. (24. október 2013). Re-evaluating Start-up Chile’s Measures for “Success” – Nearshore Americas | The New Axis of Outsourcing. Nearshore Americas The New Axis of Outsourcing. Sótt 17. apríl 2014, frá http://www.nearshoreamericas.com/startup-chile-headlines-realized-aim/

Sven Smit, (Framkvæmdarstjóri McKinsey & Company í Evrópu). (12. febrúar 2014) fyrirlestur: Unlocking Iceland’s Growth Potential. Viðskiptaþing Viðskiptaráðs 2014, Nordica Hilton, Reykjavík,

Tax relief for key foreign employees. (2014). Tax relief for key foreign employees. Sótt 3. maí 2014. frá http://www.business-sweden.se/en/Invest/Operating-Guides/Running-a-business-in-Sweden—an-introduction/Tax-relief-for-key-foreign-employees/

Techstars. (2014). Techstars – Stats. Sótt 17. Apríl 2014 , frá http://www.techstars.com/companies/stats/

The Economist. (2014, January 18).  Getting up to speed. Sótt 17. Apríl 2014 , frá http://www.economist.com/news/special-report/21593592-biggest-professional-training-system-you-have-never-heard-getting-up-speed

UK Government (2014). Entrepreneurs’ Relief. Sótt 1. maí 2014, frá https://www.gov.uk/entrepreneurs-relief

Vísir. (13. júní 2013). Lífeyrissjóðirnir eiga um þriðjung hlutabréfa í Kauphöllinni. visir.is. Sótt 17. apríl 2014 , frá http://www.visir.is/lifeyrissjodirnir-eiga-um-thridjung-hlutabrefa-i-kauphollinni/article/2013130619580

World Bank. (2007).  Ranking on the ease of doing business. Doing Business 2007: How to reform: 4. Sótt 2. mars 2014:  http://www.doingbusiness.org/~/media/GIAWB/Doing Business/Documents/Annual-Reports/English/DB07-FullReport.pdf

World Bank. (2010) Ranking on the ease of doing business. Doing Business 2010: Reforming through Difficult Times: 4. Sótt 2. mars 2014: http://www.doingbusiness.org/~/media/GIAWB/Doing Business/Documents/Annual-Reports/English/DB10-FullReport.pdf

World Bank. (2013) Country tables. Doing Business 2013: Smarter Regulation for Small and Medium-Size Enterprises. no. 11: 169. Sótt 2. mars 2014 frá:        http://www.doingbusiness.org/~/media/GIAWB/Doing%20Business/Documents/Annual-reports/English/DB14-Full-Report.pdf

World Bank. (2014) What are smart rules for business? Doing Business 2014: Understanding Regulations for Small and Medium-Size Enterprises. no. 11: 173-236. Sótt 2. mars 2014 frá:    http://www.doingbusiness.org/~/media/GIAWB/Doing%20Business/Documents/Annual-reports/English/DB14-Full-Report.pdf

World Bank. (2014) What are smart rules for business? Doing Business 2014: Understanding Regulations for Small and Medium-Size Enterprises. no. 11 (2014): 173-236. Sótt 2. mars 2014:     http://www.doingbusiness.org/~/media/GIAWB/Doing%20Business/Documents/Annual-reports/English/DB14-Full-Report.pdf

World Bank. (2014) What are smart rules for business? Doing Business 2014: Understanding Regulations for Small and Medium-Size Enterprises. no. 11: 2. Sótt 2. mars 2014 frá:    http://www.doingbusiness.org/~/media/GIAWB/Doing%20Business/Documents/Annual-reports/English/DB14-Full-Report.pdf

World Bank. (2014) What are smart rules for business? Doing Business 2014: Understanding Regulations for Small and Medium-Size Enterprises. no. 11: 2.  Sótt 2. mars 2014:  http://www.doingbusiness.org/~/media/GIAWB/Doing%20Business/Documents/Annual-reports/English/DB14-Full-Report.pdf

World Bank. (2014) What are smart rules for business? Doing Business 2014: Understanding Regulations for Small and Medium-Size Enterprises. no. 11 : 197. Sótt 2. Mars 2014 frá:     http://www.doingbusiness.org/~/media/GIAWB/Doing%20Business/Documents/Annual-reports/English/DB14-Full-Report.pdf

World Bank. (2014) What are smart rules for business? Doing Business 2014: Understanding Regulations for Small and Medium-Size Enterprises. no. 11 (2014): 173-236. Sótt 2. mars frá:    http://www.doingbusiness.org/~/media/GIAWB/Doing%20Business/Documents/Annual-reports/English/DB14-Full-Report.pdf

World Economic Forum. (2013) The most problematic factors for doing business. The Global Competitiveness Report: 83.

World Economic Forum. (2013) The most problematic factors for doing business. The Global Competitiveness Report: 214.

World Economic Forum. (2013) The most problematic factors for doing business. The Global Competitiveness Report: 214-215.

World Economic Forum. (2013) The most problematic factors for doing business. The Global Competitiveness Report: 98-99, 214-215, 222-225, 356-357, 382-383, 380-381.

 

Myndaskrá

Mynd 1. Fyrirtæki stofnuð út frá OZ  – höfundur: Hilmar Veigar Pétursson. 14

Mynd 2. Fjármögnunarskarð – Höfundur: Helga Valfells. 43

Mynd 3. Fjármögnun fyrirtækja sem koma frá hröðlum – heimild: Seed-DB.. 76

Mynd 4. Skipting sprotafjármögnunnar í Sílíkondal í Bandaríkjunum 2012 – heimild: Startup ecosystem report 2012.77

Mynd 5. Meðaltal ávöxtunnar nýsköpunarsjóða. – höfundur: Gunnar Baldvinsson. 83

Mynd 6. Söguleg meðalávöxtun nýsköpunarsjóða – höfundur: Gunnar Baldvinsson. 84

Mynd 7. Fylgni við S&P 500 – höfundur Gunnar Baldvinsson. 84

Mynd 8. Hámarsávöxtun m.v. áhættu, fjárfestingar í framtakssjóðum – heimild (Cheng, Baierl og Kaplan, 2002)85

Mynd 9. Kostnaður hefur áhrif – árleg hækkun eigna lífeyrissjóðanna. – höfundur: Gunnar Baldvinsson. 86

Mynd 10. Hlutfall á fjármögnun evrópskra sjóða með óskráð bréf 2012 – heimild: EVCA 

Töfluskrá

Tafla 1. Kostnaður við stofnun mismunandi félagaforma á Íslandi48

Tafla 2. Tuttugu bestu ríki til að stunda viðskipti skv. skýrslu Alþjóðabankans 2014.52

Tafla 3. Helstu styrkleikar og veikleikar í rekstrarumhverfi Íslands skv. skýrslu Alþjóðabankans 2014.53

Tafla 4. Aðgangur að fjármagni í samanburðarríkjum skv. skýrslu Alþjóðabankans 2014.55

Tafla 5. Staða samanburðarríkja þegar kemur að því að hefja rekstur skv. skýrslu Alþjóðabankans 2014.56

Tafla 6. Staða samanburðarríkja þegar kemur að fjárfestavernd skv. skýrslu Alþjóðabankans 2014.58

Tafla 7. Skattahlutfall af hagnaði í nokkrum vestrænum ríkjum skv. skýrslu alþjóðabankans 2014.61

Tafla 8. Staða samanburðarríkja þegar kemur að því að borga skatta skv. skýrslu Alþjóðabankans 2014.62

Tafla 10. Helstu niðurstöður skýrslu WEF 2014 meðal viðmiðunarríkja.65

Tafla 11. Staða fyrirtækja sem Techstars hefur fjármagnað. 75

Tafla 12. Ýmis tölfræði frá Techstars. 75