The effect of shareholder taxation on corporate ownership structures
著者
書誌事項
The effect of shareholder taxation on corporate ownership structures
（Research）（Schriften zum Steuer-, Rechnungs- und Prüfungswesen / herausgegeben von L. Haegert）
Springer Gabler, c2014
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注記
"Dissertation University of Graz, Austria, 2012"--T.p. verso
Includes bibliographical references
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内容説明・目次
内容説明
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.
目次
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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