The Effect of Shareholder Taxation on Corporate Ownership Structures

Paperback Engels 2013 2014e druk 9783658041304
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Samenvatting

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.

Specificaties

ISBN13:9783658041304
Taal:Engels
Bindwijze:paperback
Aantal pagina's:119
Uitgever:Springer Fachmedien Wiesbaden
Druk:2014

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Inhoudsopgave

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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        The Effect of Shareholder Taxation on Corporate Ownership Structures