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000695983 020__ $$a9783658041311 (eBook)
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000695983 0247_ $$a10.1007/978-3-658-04131-1$$2doi
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000695983 1001_ $$aRünger, Silke,$$eauthor.
000695983 24514 $$aThe effect of shareholder taxation on corporate ownership structures$$h[electronic resource]  /$$cSilke Rünger ; with a foreword by Professor Dr. Rainer Niemann.
000695983 264_1 $$aWiesbaden :$$bSpringer Gabler,$$c[2014]
000695983 264_4 $$c©2014
000695983 300__ $$a1 online resource (xxi, 119 pages).
000695983 336__ $$atext$$btxt$$2rdacontent
000695983 337__ $$acomputer$$bc$$2rdamedia
000695983 338__ $$aonline resource$$bcr$$2rdacarrier
000695983 4901_ $$aReearch
000695983 4901_ $$aSchriften zum Steuer-, Rechnungs- und Prüfungswesen
000695983 500__ $$aOriginally presented as the author's dissertation, University of Graz, Austria, 2012.
000695983 504__ $$aIncludes bibliographical references.
000695983 5050_ $$aThe Effect of Shareholder Taxation on Ownership Concentration -- Empirical Evidence on the Effect of Shareholder Taxation -- The Effect of Shareholder Taxation on Changes in Ownership -- German Corporate Capital Gains Taxation -- German Tax Reform 2001.
000695983 506__ $$aAccess limited to authorized users.
000695983 520__ $$aSilke Runger aims at investigating the influence of shareholder taxation on corporate ownership with respect to the level of ownership concentration as well as changes in corporate ownership. The empirical investigations show that shareholder taxes are found to influence both, the level of ownership concentration as well as the divestiture choice of single owners and a change in corporate ownership.
000695983 588__ $$aDescription based on online resource; title from PDF title page (SpringerLink, viewed November 4, 2013).
000695983 650_0 $$aStock ownership$$xTaxation.
000695983 650_0 $$aStocks$$xTaxation.
000695983 650_0 $$aCorporations$$xTaxation.
000695983 7001_ $$aNiemann, Rainer,$$ewriter of foreword.
000695983 830_0 $$aGabler research.
000695983 830_0 $$aSchriften zum Steuer-, Rechnungs- und Prüfungswesen.
000695983 85280 $$bebk$$hSpringerLink
000695983 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://dx.doi.org/10.1007/978-3-658-04131-1$$zOnline Access
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000695983 980__ $$aEBOOK
000695983 980__ $$aBIB
000695983 982__ $$aEbook
000695983 983__ $$aOnline
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