Abstract
As chapters 2 and 3 have shown, taxes can in influence the level of ownership concentration of a firm. Despite this, taxes also provide an incentive for owners to buy or sell blocks that would not have been bought or sold in a world without taxation. Taxes can therefore also in influence changes in corporate ownership. This chapter gives an overview of prior research on the effect of shareholder taxation on changes in corporate ownership. Section 4.1 deals with the taxation of individual investors and section 4.2 refers to corporate investors.
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© 2014 Springer Fachmedien Wiesbaden
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Rünger, S. (2014). The Effect of Shareholder Taxation on Changes in Ownership. In: The Effect of Shareholder Taxation on Corporate Ownership Structures. Schriften zum Steuer-, Rechnungs- und Prüfungswesen. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-04131-1_4
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DOI: https://doi.org/10.1007/978-3-658-04131-1_4
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Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-04130-4
Online ISBN: 978-3-658-04131-1
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