Abstract
This chapter gives an overview of prior research investigating the determinants of corporate ownership concentration. Section 2.1 deals with the theoretical foundations of the determinants of corporate ownership. It shows why the separation of ownership and control led to a dispersion of ownership structures and why the composition of ownership structures is determined by agency conflicts between managers and owners as well as between owners.
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© 2014 Springer Fachmedien Wiesbaden
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Rünger, S. (2014). The Effect of Shareholder Taxation on Ownership Concentration. In: The Effect of Shareholder Taxation on Corporate Ownership Structures. Schriften zum Steuer-, Rechnungs- und Prüfungswesen. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-04131-1_2
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DOI: https://doi.org/10.1007/978-3-658-04131-1_2
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Publisher Name: Springer Gabler, Wiesbaden
Print ISBN: 978-3-658-04130-4
Online ISBN: 978-3-658-04131-1
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