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The Effect of Shareholder Taxation on Corporate Ownership Structures [electronic resource] / by Silke Rünger.

By: Rünger, Silke [author.].
Contributor(s): SpringerLink (Online service).
Material type: materialTypeLabelBookSeries: Schriften zum Steuer-, Rechnungs- und Prüfungswesen: Publisher: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2014Description: XXI, 119 p. online resource.Content type: text Media type: computer Carrier type: online resourceISBN: 9783658041311.Subject(s): Economics | Economics/Management Science | Business/Management Science, general | Business Taxation/Tax Law | Finance/Investment/BankingDDC classification: 650 Online resources: Click here to access online
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.
In: Springer eBooksSummary: 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.  
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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.

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.  

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