000			03030nam a22005175i 4500
001			978-3-658-04131-1
003			DE-He213
005			20200420211746.0
007			cr nn 008mamaa
008			131031s2014 gw | s |||| 0|eng d
020			_a9783658041311 _9978-3-658-04131-1
024	7		_a10.1007/978-3-658-04131-1 _2doi
050		4	_aHF4999.2-6182
050		4	_aHD28-70
072		7	_aKJ _2bicssc
072		7	_aBUS042000 _2bisacsh
082	0	4	_a650 _223
100	1		_aR�unger, Silke. _eauthor.
245	1	4	_aThe Effect of Shareholder Taxation on Corporate Ownership Structures _h[electronic resource] / _cby Silke R�unger.
264		1	_aWiesbaden : _bSpringer Fachmedien Wiesbaden : _bImprint: Springer Gabler, _c2014.
300			_aXXI, 119 p. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
490	1		_aSchriften zum Steuer-, Rechnungs- und Pr�ufungswesen
505	0		_aThe 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			_aSilke 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.  .
650		0	_aBusiness.
650		0	_aManagement science.
650		0	_aTax accounting.
650		0	_aTax laws.
650		0	_aFinance.
650	1	4	_aBusiness and Management.
650	2	4	_aBusiness and Management, general.
650	2	4	_aBusiness Taxation/Tax Law.
650	2	4	_aFinance, general.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9783658041304
830		0	_aSchriften zum Steuer-, Rechnungs- und Pr�ufungswesen
856	4	0	_uhttp://dx.doi.org/10.1007/978-3-658-04131-1
912			_aZDB-2-SBE
942			_cEBK
999			_c50970 _d50970