The Effect of Shareholder Taxation on Corporate Ownership Structures

  • Silke Rünger

Table of contents

  1. Front Matter
    Pages I-XXI
  2. Silke Rünger
    Pages 1-3
  3. Silke Rünger
    Pages 87-101
  4. Silke Rünger
    Pages 103-106
  5. Back Matter
    Pages 107-119

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.


  • 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

Target Groups

  • Researchers, students, and practitioners in the field of business administration


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

The Editors

The series Schriften zum Steuer-, Rechnungs- und Prüfungswesen is edited by Lutz Haegert, Theodor Siegel, Ulrich Schreiber, Franz. W. Wagner, and Dietmar Wellisch.



Capital Gains Taxation Lock-In Effect Ownership Concentration Ownership Structure Shareholder Taxation

Authors and affiliations

  • Silke Rünger
    • 1
  1. 1.Institut für Unternehmensrechnung und SteuerlehreUniversität GrazGrazAustria

Bibliographic information

  • DOI
  • Copyright Information Springer Fachmedien Wiesbaden 2014
  • Publisher Name Springer Gabler, Wiesbaden
  • eBook Packages Business and Economics
  • Print ISBN 978-3-658-04130-4
  • Online ISBN 978-3-658-04131-1
  • Buy this book on publisher's site