Journal Article Venture Capital and Taxation Get access Charles C. Abbott, Charles C. Abbott Harvard University Search for other works by this author on: Oxford Academic Google Scholar Eugene M. Zuckert Eugene M. Zuckert Graduate School of Business Administration Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 55, Issue 4, August 1941, Pages 667–682, https://doi.org/10.2307/1884123 Published: 01 August 1941