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~institution:"arqus - Arbeitskreis Quantitative Steuerlehre"
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corporate capital gains
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arqus - Arbeitskreis Quantitative Steuerlehre
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arqus Discussion Papers in Quantitative Tax Research
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The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings
Rünger, Silke
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arqus - Arbeitskreis Quantitative Steuerlehre
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2012
corporate
equity
holdings
, we analyze 354 German minority holdings over the period 1999-2007. We find significant higher …
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