Erschienen: 13.11.2013 Abbildung von Rünger | The Effect of Shareholder Taxation on Corporate Ownership Structures | 1. Auflage | 2013 | beck-shop.de

Rünger

The Effect of Shareholder Taxation on Corporate Ownership Structures

Buch. Softcover

2014. 2013

xxi, 119 S. 24 s/w-Tabelle, Bibliographien

In englischer Sprache

Springer Gabler. ISBN 978-3-658-04130-4

Format (B x L): 14,8 x 21 cm

Gewicht: 198 g

Produktbeschreibung

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 - 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 Author 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.  

Top-Produkte dieser Kategorie

Autoren

  • Rezensionen

    Dieses Set enthält folgende Produkte:
      Auch in folgendem Set erhältlich:
      • nach oben

        Ihre Daten werden geladen ...