ENGLISH

The Effect of Shareholder Taxation on Corporate Ownership Structures

By Silke Rünger (auth.)

Book information

Publisher
Gabler Verlag
Year
2014
ISBN
978-3-658-04130-4, 978-3-658-04131-1
DOI
10.1007/978-3-658-04131-1
Language
english
Format
PDF
Filesize
939 kB (961425 bytes)
Series
Schriften zum Steuer-, Rechnungs- und Prüfungswesen
Edition
1
Pages
119\134
Orientation
yes
Scanned
yes
Time added
2013-11-01 20:49:42
Business/Management Sciencegeneral; Business Taxation/Tax Law; Finance/Invest

Description

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.

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