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The Effect of Shareholder Taxation on Corporate Ownership Structures

  • Book
  • © 2014

Overview

Authors:
  1. Silke Rünger

    1. Institut für Unternehmensrechnung und Steuerlehre, Universität Graz, Graz, Austria

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  • Publication in the field of economic sciences
  • Includes supplementary material: sn.pub/extras

Part of the book series: Schriften zum Steuer-, Rechnungs- und Prüfungswesen (SSTRP)

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Table of contents (7 chapters)

  1. Front Matter

    Pages I-XXI
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  2. Introduction

    • Silke Rünger
    Pages 1-3

  3. The Effect of Shareholder Taxation on Ownership Concentration

    • Silke Rünger
    Pages 5-22

  4. Empirical Evidence on the Effect of Shareholder Taxation

    • Silke Rünger
    Pages 23-46

  5. The Effect of Shareholder Taxation on Changes in Ownership

    • Silke Rünger
    Pages 47-64

  6. The Effect of the Repeal of the German Corporate Capital Gains Tax

    • Silke Rünger
    Pages 65-85

  7. The Effect of the German Tax Reform 2001

    • Silke Rünger
    Pages 87-101

  8. Conclusion

    • Silke Rünger
    Pages 103-106

  9. Back Matter

    Pages 107-119
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Keywords

About this book

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.

Authors and Affiliations

  • Institut für Unternehmensrechnung und Steuerlehre, Universität Graz, Graz, Austria

    Silke Rünger

About the author

Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria.

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