@articleFahr_Janssen_Sureth-Sloane_2022, title=Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment, volume=78, number=1–2, journal=FinanzArchiv / Public Finance Analysis, author=Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren, year=2022, pages=239–289