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European Accounting Review Volume 22, 2013 - Issue 2
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Original Articles

Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility

Rainer Niemann University of Graz, Institute of Accounting and Taxation, Universitaetsstr. 15, A-8010, Graz, AustriaCorrespondence[email protected]
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Caren Sureth University of Paderborn, Department of Taxation, Accounting, and Finance, Warburger Str. 100, D-33098, Paderborn, GermanyView further author information
Pages 367-390 | Received 01 Aug 2009, Accepted 01 Feb 2012, Published online: 08 May 2012

Citations (17)

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Read on this site (2)

Martin Jacob. (2022) Real Effects of Corporate Taxation: A Review. European Accounting Review 31:1, pages 269-296.
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Thomas Bauer & Thomas Kourouxous. (2017) Capital Charge Rates, Investment Incentives and Taxation. European Accounting Review 26:3, pages 419-440.
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Articles from other publishers (15)

Rainer Niemann & Mariana Sailer. (2023) Is analytical tax research alive and kicking? Insights from 2000 until 2022. Journal of Business Economics 93:6-7, pages 1149-1212.
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Georg Schneider, Andreas Scholze & Fabian Meißner. (2021) Asymmetric taxation, limited liability, and agency conflicts. Management Accounting Research 51, pages 100739.
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Rainer Niemann & Caren Sureth-Sloane. (2018) Investment timing effects of wealth taxes under uncertainty and irreversibility. Journal of Business Economics 89:4, pages 385-415.
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Alcino Azevedo, Paulo J. Pereira & Artur Rodrigues. (2018) Foreign direct investment with tax holidays and policy uncertainty. International Journal of Finance & Economics 24:2, pages 727-739.
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Annika Hegemann, Angela Kunoth, Kristina Rupp & Caren Sureth-Sloane. (2016) Hold or sell? How capital gains taxation affects holding decisions. Review of Managerial Science 11:3, pages 571-603.
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Rainer Niemann & Silke R?nger. (2016) Der Einfluss der Abgeltungssteuer auf die Haltedauer von Aktien ? eine empirische Untersuchung von Directors? Dealings am deutschen KapitalmarktThe Impact of the Introduction of a?Final Withholding Tax on Holding Periods of Share Investments ? an?Empirical Investigation of?Directors? Dealings in Germany. Schmalenbachs Zeitschrift f?r betriebswirtschaftliche Forschung 69:1, pages 41-80.
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Ute Schmiel. (2016) Evolutionary Analysis of Tax Law: A Methodological Approach. Modern Economy 07:04, pages 377-390.
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Caren Sureth. (2012) Does insider shareholding matter to corporate payout reactions to tax reforms?. Zeitschrift für Betriebswirtschaft 82:S5, pages 115-122.
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Martin Jacob. (2021) Real Effects of Corporate Taxation: A Review. SSRN Electronic Journal.
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Tobias Bornemann. (2018) Do Transfer Pricing Rules Distort R&D Investment Decisions?. SSRN Electronic Journal.
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Rainer Niemann & Caren Sureth-Sloane. (2016) Does Capital Tax Uncertainty Delay Irreversible Risky Investment?. SSRN Electronic Journal.
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Rainer Niemann & Caren Sureth-Sloane. (2015) Investment Effects of Wealth Taxes Under Uncertainty and Irreversibility. SSRN Electronic Journal.
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Annika Hegemann, Angela Kunoth, Kristina Rupp & Caren Sureth. (2015) Impact of Capital Gains Taxation on the Holding Period of Investments Under Different Tax Systems. SSRN Electronic Journal.
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Rene Fahr, Elmar Janssen & Caren Sureth. (2014) Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment. SSRN Electronic Journal.
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Fabian Meißner, Georg Thomas Schneider & Caren Sureth. (2013) The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation. SSRN Electronic Journal.
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