Die Schriftenreihe möchte ein Forum für wissenschaftliche Beiträge aus den Bereichen betriebswirtschaftliche Steuerlehre, Rechnungswesen und Wirtschaftsprüfung schaffen. Ihr Ziel ist es, methodisch fundierte wissenschaftliche Arbeiten, Dissertationen und Habilitationsschriften der betriebswirtschaftlichen Forschung aus diesen Gebieten zu veröffentlichen. Die Reihe wendet sich an Studenten und Wissenschaftler einschlägiger Fachrichtungen sowie an Steuerberater, Wirtschaftsprüfer und alle anderen an dieser Thematik interessierten Personen.

Autorentext
Dr. Silke Rünger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria.

Klappentext

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.

Inhalt
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.