The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings
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References listed on IDEAS
- repec:hrv:faseco:30728046 is not listed on IDEAS
- Shleifer, Andrei & Vishny, Robert W, 1997.
" A Survey of Corporate Governance,"
Journal of Finance,
American Finance Association, vol. 52(2), pages 737-783, June.
- Andrei Shleifer & Robert W. Vishny, 1995. "A Survey of Corporate Governance," Harvard Institute of Economic Research Working Papers 1741, Harvard - Institute of Economic Research.
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More about this item
Keywordscorporate capital gains; lock-in effect; corporate equity holdings; Germany;
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business 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-2012-03-14 (Accounting & Auditing)
- NEP-ALL-2012-03-14 (All new papers)
- NEP-EUR-2012-03-14 (Microeconomic European Issues)
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