The Effect of Shareholder Taxation on Corporate Ownership Structures, 2014
Schriften zum Steuer-, Rechnungs- und Prüfungswesen Series

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.

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

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