Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, <link http: www.wu.ac.at vw4 steuerlehre en res wu_itrps external-link-new-window external link in new>WU International Taxation Research Paper Series <link http: papers.ssrn.com sol3 external-link-new-window external link in new>No. 2014 - 05, and arqus, Quantitative Research in Taxation, <link http: www.arqus.info mobile paper arqus_166.pdf external-link-new-window external link in new>Discussion Paper No. 166.