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Author Rünger, Silke, author

Title The effect of shareholder taxation on corporate ownership structures / Silke Rünger ; with a foreword by Professor Dr. Rainer Niemann
Published Wiesbaden : Springer Gabler, [2014]
©2014
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Description 1 online resource (xxi, 119 pages)
Series Reearch
Schriften zum Steuer-, Rechnungs- und Prüfungswesen
Gabler research.
Schriften zum Steuer-, Rechnungs- und Prüfungswesen.
Contents 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
Summary Silke Runger 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
Notes Originally presented as the author's thesis, University of Graz, Austria, 2012
Bibliography Includes bibliographical references
Notes Online resource; title from PDF title page (SpringerLink, viewed November 4, 2013)
Subject Stock ownership -- Taxation.
Stocks -- Taxation.
Corporations -- Taxation.
Form Electronic book
Author Niemann, Rainer, writer of foreword
ISBN 9783658041311 (eBook)
3658041315 (eBook)