The effect of shareholder taxation on corporate ownership structures: [electronic resource]  /: Silke Rünger ; with a foreword by Professor Dr. Rainer Niemann.

Rünger, Silke,; Niemann, Rainer,

doi:10.1007/978-3-658-04131-1

The effect of shareholder taxation on corporate ownership structures [electronic resource] / Silke Rünger ; with a foreword by Professor Dr. Rainer Niemann.

Rünger, Silke, author.; Niemann, Rainer, writer of foreword.

2014

HG4028.S7 R86 2014eb

Available Online

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Title

The effect of shareholder taxation on corporate ownership structures [electronic resource] / Silke Rünger ; with a foreword by Professor Dr. Rainer Niemann.

Author

Rünger, Silke, author.

ISBN

9783658041311 (eBook)
3658041315 (eBook)
9783658041304
3658041307

DOI

https://doi.org/10.1007/978-3-658-04131-1

Published

Wiesbaden : Springer Gabler, [2014]

Copyright

Language

English

Description

1 online resource (xxi, 119 pages).

Item Number

10.1007/978-3-658-04131-1 doi

Call Number

HG4028.S7 R86 2014eb

Dewey Decimal Classification

331.2/1649

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.

Note

Originally presented as the author's dissertation, University of Graz, Austria, 2012.

Bibliography, etc. Note

Includes bibliographical references.

Access Note

Access limited to authorized users.

Source of Description

Description based on online resource; title from PDF title page (SpringerLink, viewed November 4, 2013).

Added Author

Niemann, Rainer, writer of foreword.

Series

Gabler research.
Schriften zum Steuer-, Rechnungs- und Prüfungswesen.