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The Effect of Shareholder Taxation on Corporate Ownership Structures


ISBN13: 9783658041304
Published: October 2013
Publisher: Springer-Verlag
Country of Publication: Germany
Format: Paperback
Price: £44.99



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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.

Subjects:
Company Law, Taxation