Schriften zum Steuer-, Rechnungs- und Prüfungswesen

The Effect of Shareholder Taxation on Corporate Ownership Structures

Authors: Rünger, Silke

  • Publication in the field of economic sciences

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eBook $59.99
price for USA (gross)
  • ISBN 978-3-658-04131-1
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $79.99
price for USA
  • ISBN 978-3-658-04130-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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.

About the authors

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

Table of contents (7 chapters)

  • Introduction

    Rünger, Silke

    Pages 1-3

  • The Effect of Shareholder Taxation on Ownership Concentration

    Rünger, Silke

    Pages 5-22

  • Empirical Evidence on the Effect of Shareholder Taxation

    Rünger, Silke

    Pages 23-46

  • The Effect of Shareholder Taxation on Changes in Ownership

    Rünger, Silke

    Pages 47-64

  • The Effect of the Repeal of the German Corporate Capital Gains Tax

    Rünger, Silke

    Pages 65-85

Buy this book

eBook $59.99
price for USA (gross)
  • ISBN 978-3-658-04131-1
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $79.99
price for USA
  • ISBN 978-3-658-04130-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
The Effect of Shareholder Taxation on Corporate Ownership Structures
Authors
Series Title
Schriften zum Steuer-, Rechnungs- und Prüfungswesen
Copyright
2014
Publisher
Gabler Verlag
Copyright Holder
Springer Fachmedien Wiesbaden
eBook ISBN
978-3-658-04131-1
DOI
10.1007/978-3-658-04131-1
Softcover ISBN
978-3-658-04130-4
Edition Number
1
Number of Pages
XXI, 119
Topics