This study examines the tax compliance effect of changing the ownership structure of state-owned enterprises (SOEs) using a large dataset of Chinese industrial firms. By exploiting the variation in SOEs ownership change—oversight authority shifted from one level of government to either a lower...

The German tax reform act 2001 changed the corporate tax system from a full imputation system to a half income system. Along with this change, the taxation of equity investments changed as well. Using data on 459 disposals of minority blocks over the period 1997-2006, this paper analyzes the...

Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially change the system of corporate network holdings and corporate control. Based on a general divestiture model, we show that the probability of a disposal increased after the tax...