The Effect of Shareholder Taxation on Corporate Ownership Structures: Schriften zum Steuer-, Rechnungs- und Prüfungswesen
Autor Silke Rüngeren Limba Engleză Paperback – 13 noi 2013
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Specificații
ISBN-13: 9783658041304
ISBN-10: 3658041307
Pagini: 144
Ilustrații: XXI, 119 p.
Dimensiuni: 148 x 210 x 10 mm
Greutate: 0.2 kg
Ediția:2014
Editura: Springer Fachmedien Wiesbaden
Colecția Springer Gabler
Seria Schriften zum Steuer-, Rechnungs- und Prüfungswesen
Locul publicării:Wiesbaden, Germany
ISBN-10: 3658041307
Pagini: 144
Ilustrații: XXI, 119 p.
Dimensiuni: 148 x 210 x 10 mm
Greutate: 0.2 kg
Ediția:2014
Editura: Springer Fachmedien Wiesbaden
Colecția Springer Gabler
Seria Schriften zum Steuer-, Rechnungs- und Prüfungswesen
Locul publicării:Wiesbaden, Germany
Public țintă
ResearchCuprins
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.
Notă biografică
Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria.
Textul de pe ultima copertă
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.
Contents
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.
Contents
- 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
- 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.
Caracteristici
Publication in the field of economic sciences Includes supplementary material: sn.pub/extras