Description |
1 online resource (xxi, 119 pages) |
Series |
Reearch |
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Schriften zum Steuer-, Rechnungs- und Prüfungswesen |
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Gabler research.
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Schriften zum Steuer-, Rechnungs- und Prüfungswesen.
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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 |
Summary |
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 |
Notes |
Originally presented as the author's thesis, University of Graz, Austria, 2012 |
Bibliography |
Includes bibliographical references |
Notes |
Online resource; title from PDF title page (SpringerLink, viewed November 4, 2013) |
Subject |
Stock ownership -- Taxation
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Stocks -- Taxation.
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Corporations -- Taxation.
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BUSINESS & ECONOMICS -- Labor.
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POLITICAL SCIENCE -- Labor & Industrial Relations.
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Science économique.
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Affaires.
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Corporations -- Taxation
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Stocks -- Taxation
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Form |
Electronic book
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Author |
Niemann, Rainer, writer of foreword
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ISBN |
9783658041311 |
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3658041315 |
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