The Effect of Shareholder Taxation on Corporate Ownership Structures

Paperback Engels 2013 2014e druk 9783658041304
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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.

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          The Effect of Shareholder Taxation on Corporate Ownership Structures