The effect of shareholder taxation on corporate ownership structures / Silke Rünger ; with a foreword by Professor Dr. Rainer Niemann.
"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 own...
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| Format: | Ebook |
| Language: | English |
| Published: |
Wiesbaden :
Springer Gabler,
[2014]
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| Series: | Gabler research.
Schriften zum Steuer-, Rechnungs- und Prüfungswesen. |
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| Online Access: | Springer eBooks |
| Summary: | "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."--Publisher's website. |
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| Item Description: | Originally presented as the author's dissertation, University of Graz, Austria, 2012. |
| Physical Description: | 1 online resource (xxi, 119 pages). |
| Format: | Mode of access: World Wide Web. |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 3658041315 9783658041311 |