Silke Runger 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.
Dr. Silke Runger is an assistant professor at the Institute of Accounting and Taxation, University of Graz, Austria.
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Date of Publication
Finance & Accounting
Schriften zum Steuer-, Rechnungs- und Prufungswesen