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>