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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

 |  Forschung,  Betriebswirtschaftslehre, insb. Betriebswirtschaftliche Steuerlehre

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 wiwi2.uni-paderborn.de/fileadmin/lehrstuehle/department-2/wiwi-dep-2-ls-7/Abstracts/Niemann_Sureth_2013.pdf - download "Initiates file download">[abstract]</link>