The Effect of Shareholder Taxation on Corporate Ownership Structures

ISBN-13: 9783658041304 / Angielski / Miękka / 2013 / 119 str.

Silke Runger

Opis

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.

Spis treści

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.

O autorze

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

Blurb

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.

 Contents

• 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

Target Groups

• Researchers, students, and practitioners in the field of business administration

Author

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

The Editors

The series Schriften zum Steuer-, Rechnungs- und Prüfungswesen is edited by Lutz Haegert, Theodor Siegel, Ulrich Schreiber, Franz. W. Wagner, and Dietmar Wellisch.