The Effect of Shareholder Taxation on Corporate Ownership Structures

• Main Author: Rünger, Silke (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2014.
• Series: Schriften zum Steuer-, Rechnungs- und Prüfungswesen
• Subjects: Business.; Management science.; Tax accounting.; Tax laws.; Finance.; Business and Management.; Business and Management, general.; Business Taxation/Tax Law.; Finance, general.

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...

Table of 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.