The Effect of Shareholder Taxation on Corporate Ownership Structures (Record no. 50970)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 03030nam a22005175i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-658-04131-1 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200420211746.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 131031s2014 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9783658041311 |
| -- | 978-3-658-04131-1 |
| 082 04 - CLASSIFICATION NUMBER | |
| Call Number | 650 |
| 100 1# - AUTHOR NAME | |
| Author | R�unger, Silke. |
| 245 14 - TITLE STATEMENT | |
| Title | The Effect of Shareholder Taxation on Corporate Ownership Structures |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | XXI, 119 p. |
| 490 1# - SERIES STATEMENT | |
| Series statement | Schriften zum Steuer-, Rechnungs- und Pr�ufungswesen |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Remark 2 | 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Silke R�unger 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 R�unger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria. The Editors The series Schriften zum Steuer-, Rechnungs- und Pr�ufungswesen is edited by Lutz Haegert, Theodor Siegel, Ulrich Schreiber, Franz. W. Wagner, and Dietmar Wellisch.  . |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-3-658-04131-1 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | eBooks |
| 264 #1 - | |
| -- | Wiesbaden : |
| -- | Springer Fachmedien Wiesbaden : |
| -- | Imprint: Springer Gabler, |
| -- | 2014. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Management science. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Tax accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Tax laws. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Finance. |
| 650 14 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business and Management. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business and Management, general. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business Taxation/Tax Law. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Finance, general. |
| 912 ## - | |
| -- | ZDB-2-SBE |
No items available.