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The effect of cross-border group taxation on ownership chains

Rünger, Silke - In: The European accounting review 28 (2019) 5, pp. 929-946

Persistent link: https://www.econbiz.de/10012195382

The effect of shareholder taxation on corporate ownership structures

Rünger, Silke - 2014

Persistent link: https://www.econbiz.de/10010212222

Investor taxation, firm heterogeneity and capital structure choice

Haring, Magdalena; Niemann, Rainer; Rünger, Silke - 2016

We analyze the effect of investor level taxes, firm-specific ownership structure and firm-specific payout policy on firms' capital structure choice. Our analysis is based on data for 10,983 firms from 13 Central and Eastern European (CEE) countries over the time period 2002-2012. Our results...

Persistent link: https://www.econbiz.de/10011541065

Corporate financial policy and individual income taxation in Austria

Haring, Magdalena; Niemann, Rainer; Rünger, Silke - In: Die Betriebswirtschaft : DBW 72 (2012) 6, pp. 473-486

Persistent link: https://www.econbiz.de/10009671422

The Effect of Shareholder Taxation on Corporate Ownership Structures

Rünger, Silke - 2014

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.

Persistent link: https://www.econbiz.de/10014017130

The effect of an allowance for corporate equity on capital structure : evidence from Austria

Petutschnig, Matthias; Rünger, Silke - In: Public finance review : PFR 50 (2022) 5, pp. 597-642

Persistent link: https://www.econbiz.de/10013388963