The Effect of Shareholder Taxation on Corporate Ownership Structures

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.

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