The Effect of Shareholder Taxation on Corporate Ownership Structures

1. Front Matter

   Pages I-XXI

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2. Introduction

   • Silke Rünger

   Pages 1-3

3. The Effect of Shareholder Taxation on Ownership Concentration

   • Silke Rünger

   Pages 5-22

4. Empirical Evidence on the Effect of Shareholder Taxation

   • Silke Rünger

   Pages 23-46

5. The Effect of Shareholder Taxation on Changes in Ownership

   • Silke Rünger

   Pages 47-64

6. The Effect of the Repeal of the German Corporate Capital Gains Tax

   • Silke Rünger

   Pages 65-85

7. The Effect of the German Tax Reform 2001

   • Silke Rünger

   Pages 87-101

8. Conclusion

   • Silke Rünger

   Pages 103-106

9. Back Matter

   Pages 107-119

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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.

• Capital Gains Taxation
• Lock-In Effect
• Ownership Concentration
• Ownership Structure
• Shareholder Taxation

• Institut für Unternehmensrechnung und Steuerlehre, Universität Graz, Graz, Austria

  Silke Rünger

Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria.

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