About this book
Silke Rünger aims at investigating the influence of shareholder taxation on corporate ownership with respect to the level of ownership concentration as well as changes in corporate ownership. The empirical investigations show that shareholder taxes are found to influence both, the level of ownership concentration as well as the divestiture choice of single owners and a change in corporate ownership.
- The Effect of Shareholder Taxation on Ownership Concentration
- Empirical Evidence on the Effect of Shareholder Taxation
- The Effect of Shareholder Taxation on Changes in Ownership
- German Corporate Capital Gains Taxation
- German Tax Reform 2001
- Researchers, students, and practitioners in the field of business administration
Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria.
The series Schriften zum Steuer-, Rechnungs- und Prüfungswesen is edited by Lutz Haegert, Theodor Siegel, Ulrich Schreiber, Franz. W. Wagner, and Dietmar Wellisch.
- Book Title The Effect of Shareholder Taxation on Corporate Ownership Structures
- Series Title Schriften zum Steuer-, Rechnungs- und Prüfungswesen
- Series Abbreviated Title Schrftn. zum Steuer-, Rechnungs- u. Prüfungsw.
- DOI https://doi.org/10.1007/978-3-658-04131-1
- Copyright Information Springer Fachmedien Wiesbaden 2014
- Publisher Name Springer Gabler, Wiesbaden
- eBook Packages Business and Economics Business and Management (R0)
- Softcover ISBN 978-3-658-04130-4
- eBook ISBN 978-3-658-04131-1
- Edition Number 1
- Number of Pages XXI, 119
- Number of Illustrations 0 b/w illustrations, 0 illustrations in colour
Business and Management, general
Business Taxation/Tax Law
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