The Effect of Shareholder Taxation on Corporate Ownership Structures (Record no. 93608)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02884nam a22004575i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-658-04131-1 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20140220082523.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 131031s2014 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9783658041311 |
| -- | 978-3-658-04131-1 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1007/978-3-658-04131-1 |
| Source of number or code | doi |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF4999.2-6182 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HD28-70 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KJ |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS042000 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 650 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Rünger, Silke. |
| Relator term | author. |
| 245 14 - TITLE STATEMENT | |
| Title | The Effect of Shareholder Taxation on Corporate Ownership Structures |
| Medium | [electronic resource] / |
| Statement of responsibility, etc | by Silke Rünger. |
| 264 #1 - | |
| -- | Wiesbaden : |
| -- | Springer Fachmedien Wiesbaden : |
| -- | Imprint: Springer Gabler, |
| -- | 2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | XXI, 119 p. |
| Other physical details | online resource. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 490 1# - SERIES STATEMENT | |
| Series statement | Schriften zum Steuer-, Rechnungs- und Prüfungswesen |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. 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 Target Groups Researchers, students, and practitioners in the field of business administration Author Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria. The Editors The series Schriften zum Steuer-, Rechnungs- und Prüfungswesen is edited by Lutz Haegert, Theodor Siegel, Ulrich Schreiber, Franz. W. Wagner, and Dietmar Wellisch. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Economics. |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Economics/Management Science. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Business/Management Science, general. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Business Taxation/Tax Law. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Finance/Investment/Banking. |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY | |
| Title | Springer eBooks |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Printed edition: |
| International Standard Book Number | 9783658041304 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Schriften zum Steuer-, Rechnungs- und Prüfungswesen |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-3-658-04131-1 |
| 912 ## - | |
| -- | ZDB-2-SBE |
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