Atlas: GEN’s Policy Portal

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Continent

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Africa

Asia

Europe

Middle East

North America

Oceania

South America

Type of Support

Direct financial support

Indirect financial support

Non-financial support

Level of Intervention

Ecosystem

Firms

Individual Entrepreneurs

Barrier(s) Addressed

Access to Capital

Access to Markets

Cultural/Mindset

Regulatory

Skills/Talent

Ecosystem Engagement/Coordination

Other

Type of Resource

Existing support mechanism

Idea or recommendation

Geographic Scope

City-level

Sub-national

National-level

Supra-national

Date of Program/Policy Introduction

Please set a year e.g. 2023

Policy Status

Live

Pending

Inactive

Ended

Policy Theme

Access to Markets

Finance

Ecosystem + Economic Development

Education + Skills

Inclusivity + Culture

Policymaking

Regulation

Science, Technology + Innovation

Policy Mechanism

Target(s) of Instrument

Existing SMEs

Larger, established companies

Scale-ups

Startup firms

Annual Cost of Program (in US dollars)

No Cost

< $250,000

$250,000 - $500,000

$500,000 - $1 million

$1 million - $2 million

$2 million - $5 million

$5 million +

Unknown

Evidence Level

0 - No Evidence

1 - Participation

2 - Delivered on Objectives

3 - Wider Economic Impact

4 - Direct Proof of Impact

Country

United Kingdom

UK Company Share Option Plans

Year Introduced: 1996 | National-level

The CSOP is a tax qualified discretionary share option plan which allows companies to grant options to their employees or directors. These options enable the holders to acquire shares at a certain…

United Kingdom

Enterprise Management Incentive (EMI)

Year Introduced: 2000 | National-level

The EMI scheme is a government-backed tax advantageous share options scheme which allows companies to reward employees with equity in a highly tax efficient way. Eligible companies are able to grant…

Latvia

Latvian Tax Regime for Stock Options

Year Introduced: 2020 | National-level

The Personal Income Tax Law was amended to exempt employee stock options from payroll taxes and also cover options by limited liability companies. As a result recipients will pay just Capital Gains…

Atlas: GEN’s Policy Portal

Atlas is a compendium of public sector policies and programs that serves as a tool for policymakers, advisors and opinion leaders to learn about previously implemented policy models, articulated entrepreneurship strategies and/or designs of public-sector-supported programs.

Join GEN

User login

Atlas: GEN’s Policy Portal

Atlas is a compendium of public sector policies and programs that serves as a tool for policymakers, advisors and opinion leaders to learn about previously implemented policy models, articulated entrepreneurship strategies and/or designs of public-sector-supported programs.

Join GEN