The effect of Germany's Tax Reform Act 2001 on corporate ownership: Insights from disposals of minority blocks
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References listed on IDEAS
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More about this item
Keywordscorporate ownership; marginal tax rate on equity; minority blocks; Germany;
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2011-04-30 (Accounting & Auditing)
- NEP-ALL-2011-04-30 (All new papers)
- NEP-CFN-2011-04-30 (Corporate Finance)
- NEP-EUR-2011-04-30 (Microeconomic European Issues)
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