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Nie­mann, Rai­ner, Su­reth, Caren (2013): Soo­ner or La­ter? - Pa­ra­do­xi­cal In­vest­ment Ef­fects of Ca­pi­tal Gains Ta­xa­ti­on Un­der Si­mul­ta­neous In­vest­ment and Aban­don­ment Fle­xi­bi­li­ty, Eu­ro­pean Ac­coun­ting Re­view 22

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Niemann, Rainer, Sureth, Caren (2013): Sooner or later? - Paradoxical Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility, European Accounting Review 22 (2), 367-390. <link http: wiwi2.uni-paderborn.de fileadmin lehrstuehle department-2 wiwi-dep-2-ls-7 abstracts niemann_sureth_2013.pdf download file>[abstract]