| 书目名称 | The Effect of Shareholder Taxation on Corporate Ownership Structures |
| 编辑 | Silke Rünger |
| 视频video | |
| 概述 | Publication in the field of economic sciences.Includes supplementary material: |
| 丛书名称 | Schriften zum Steuer-, Rechnungs- und Prüfungswesen |
| 图书封面 |  |
| 描述 | 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. |
| 出版日期 | Book 2014 |
| 关键词 | Capital Gains Taxation; Lock-In Effect; Ownership Concentration; Ownership Structure; Shareholder Taxati |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-658-04131-1 |
| isbn_softcover | 978-3-658-04130-4 |
| isbn_ebook | 978-3-658-04131-1 |
| copyright | Springer Fachmedien Wiesbaden 2014 |
发表于 2025-3-21 19:22:18
