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
©2014
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.
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Record Appears in
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All Resources
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.

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