---
_id: '14957'
author:
- first_name: Rainer
  full_name: Niemann, Rainer
  last_name: Niemann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Niemann R, Sureth-Sloane C. Capital Budgeting with Taxes under Uncertainty
    and Irreversibility. <i>Journal of Economics and Statistics</i>. 2005;225(1):77-95.
  apa: Niemann, R., &#38; Sureth-Sloane, C. (2005). Capital Budgeting with Taxes under
    Uncertainty and Irreversibility. <i>Journal of Economics and Statistics</i>, <i>225</i>(1),
    77–95.
  bibtex: '@article{Niemann_Sureth-Sloane_2005, title={Capital Budgeting with Taxes
    under Uncertainty and Irreversibility}, volume={225}, number={1}, journal={Journal
    of Economics and Statistics}, author={Niemann, Rainer and Sureth-Sloane, Caren},
    year={2005}, pages={77–95} }'
  chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Capital Budgeting with Taxes
    under Uncertainty and Irreversibility.” <i>Journal of Economics and Statistics</i>
    225, no. 1 (2005): 77–95.'
  ieee: R. Niemann and C. Sureth-Sloane, “Capital Budgeting with Taxes under Uncertainty
    and Irreversibility,” <i>Journal of Economics and Statistics</i>, vol. 225, no.
    1, pp. 77–95, 2005.
  mla: Niemann, Rainer, and Caren Sureth-Sloane. “Capital Budgeting with Taxes under
    Uncertainty and Irreversibility.” <i>Journal of Economics and Statistics</i>,
    vol. 225, no. 1, 2005, pp. 77–95.
  short: R. Niemann, C. Sureth-Sloane, Journal of Economics and Statistics 225 (2005)
    77–95.
date_created: 2019-11-13T14:07:58Z
date_updated: 2023-01-31T12:32:59Z
department:
- _id: '187'
- _id: '635'
intvolume: '       225'
issue: '1'
language:
- iso: eng
page: 77-95
publication: Journal of Economics and Statistics
publication_status: published
quality_controlled: '1'
status: public
title: Capital Budgeting with Taxes under Uncertainty and Irreversibility
type: journal_article
user_id: '21222'
volume: 225
year: '2005'
...
---
_id: '17969'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
- first_name: Jens
  full_name: Müller, Jens
  id: '1245'
  last_name: Müller
- first_name: Daniel
  full_name: Nordhoff, Daniel
  last_name: Nordhoff
citation:
  ama: Sureth-Sloane C, Müller J, Nordhoff D. Aktuelle Änderungen beim Betriebsausgabenabzug
    - Geschenke, Bewirtungskosten, Fahrtkostenzuschüsse und Halbjahres-AfA. <i>BBK
    - Buchführung, Bilanzierung, Kostenrechnung</i>. 2004;30(11):1517-1520.
  apa: Sureth-Sloane, C., Müller, J., &#38; Nordhoff, D. (2004). Aktuelle Änderungen
    beim Betriebsausgabenabzug - Geschenke, Bewirtungskosten, Fahrtkostenzuschüsse
    und Halbjahres-AfA. <i>BBK - Buchführung, Bilanzierung, Kostenrechnung</i>, <i>30</i>(11),
    1517–1520.
  bibtex: '@article{Sureth-Sloane_Müller_Nordhoff_2004, title={Aktuelle Änderungen
    beim Betriebsausgabenabzug - Geschenke, Bewirtungskosten, Fahrtkostenzuschüsse
    und Halbjahres-AfA}, volume={30}, number={11}, journal={BBK - Buchführung, Bilanzierung,
    Kostenrechnung}, author={Sureth-Sloane, Caren and Müller, Jens and Nordhoff, Daniel},
    year={2004}, pages={1517–1520} }'
  chicago: 'Sureth-Sloane, Caren, Jens Müller, and Daniel Nordhoff. “Aktuelle Änderungen
    Beim Betriebsausgabenabzug - Geschenke, Bewirtungskosten, Fahrtkostenzuschüsse
    Und Halbjahres-AfA.” <i>BBK - Buchführung, Bilanzierung, Kostenrechnung</i> 30,
    no. 11 (2004): 1517–20.'
  ieee: C. Sureth-Sloane, J. Müller, and D. Nordhoff, “Aktuelle Änderungen beim Betriebsausgabenabzug
    - Geschenke, Bewirtungskosten, Fahrtkostenzuschüsse und Halbjahres-AfA,” <i>BBK
    - Buchführung, Bilanzierung, Kostenrechnung</i>, vol. 30, no. 11, pp. 1517–1520,
    2004.
  mla: Sureth-Sloane, Caren, et al. “Aktuelle Änderungen Beim Betriebsausgabenabzug
    - Geschenke, Bewirtungskosten, Fahrtkostenzuschüsse Und Halbjahres-AfA.” <i>BBK
    - Buchführung, Bilanzierung, Kostenrechnung</i>, vol. 30, no. 11, 2004, pp. 1517–20.
  short: C. Sureth-Sloane, J. Müller, D. Nordhoff, BBK - Buchführung, Bilanzierung,
    Kostenrechnung 30 (2004) 1517–1520.
date_created: 2020-08-14T10:55:11Z
date_updated: 2022-01-06T06:53:24Z
department:
- _id: '187'
- _id: '635'
intvolume: '        30'
issue: '11'
language:
- iso: eng
page: 1517-1520
publication: BBK - Buchführung, Bilanzierung, Kostenrechnung
status: public
title: Aktuelle Änderungen beim Betriebsausgabenabzug - Geschenke, Bewirtungskosten,
  Fahrtkostenzuschüsse und Halbjahres-AfA
type: journal_article
user_id: '61801'
volume: 30
year: '2004'
...
---
_id: '14963'
author:
- first_name: Stefan
  full_name: Bach, Stefan
  last_name: Bach
- first_name: Peter
  full_name: Haan, Peter
  last_name: Haan
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  last_name: Sureth-Sloane
citation:
  ama: 'Bach S, Haan P, Maiterth R, Sureth-Sloane C. Modelle für die Vermögensbesteuerung
    von natürlichen Personen und Kapitalgesellschaften - Konzepte, Aufkommen, wirtschaftliche
    Wirkungen. <i>DIW Berlin: Politikberatung kompakt</i>. 2004;1.'
  apa: 'Bach, S., Haan, P., Maiterth, R., &#38; Sureth-Sloane, C. (2004). Modelle
    für die Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften
    - Konzepte, Aufkommen, wirtschaftliche Wirkungen. <i>DIW Berlin: Politikberatung
    kompakt</i>, <i>1</i>.'
  bibtex: '@article{Bach_Haan_Maiterth_Sureth-Sloane_2004, title={Modelle für die
    Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften - Konzepte,
    Aufkommen, wirtschaftliche Wirkungen}, volume={1}, journal={DIW Berlin: Politikberatung
    kompakt}, author={Bach, Stefan and Haan, Peter and Maiterth, Ralf and Sureth-Sloane,
    Caren}, year={2004} }'
  chicago: 'Bach, Stefan, Peter Haan, Ralf Maiterth, and Caren Sureth-Sloane. “Modelle
    für die Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften
    - Konzepte, Aufkommen, wirtschaftliche Wirkungen.” <i>DIW Berlin: Politikberatung
    kompakt</i> 1 (2004).'
  ieee: 'S. Bach, P. Haan, R. Maiterth, and C. Sureth-Sloane, “Modelle für die Vermögensbesteuerung
    von natürlichen Personen und Kapitalgesellschaften - Konzepte, Aufkommen, wirtschaftliche
    Wirkungen,” <i>DIW Berlin: Politikberatung kompakt</i>, vol. 1, 2004.'
  mla: 'Bach, Stefan, et al. “Modelle für die Vermögensbesteuerung von natürlichen
    Personen und Kapitalgesellschaften - Konzepte, Aufkommen, wirtschaftliche Wirkungen.”
    <i>DIW Berlin: Politikberatung kompakt</i>, vol. 1, 2004.'
  short: 'S. Bach, P. Haan, R. Maiterth, C. Sureth-Sloane, DIW Berlin: Politikberatung
    kompakt 1 (2004).'
date_created: 2019-11-13T14:17:40Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
intvolume: '         1'
language:
- iso: ger
publication: 'DIW Berlin: Politikberatung kompakt'
publication_status: published
status: public
title: Modelle für die Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften
  - Konzepte, Aufkommen, wirtschaftliche Wirkungen
type: journal_article
user_id: '61801'
volume: 1
year: '2004'
...
---
_id: '14965'
author:
- first_name: Rainer
  full_name: Niemann, Rainer
  last_name: Niemann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Niemann R, Sureth-Sloane C. Tax neutrality under irreversibility and risk aversion.
    <i>Economics Letters</i>. 2004;84(1):43-47. doi:<a href="https://doi.org/10.1016/j.econlet.2003.12.010">10.1016/j.econlet.2003.12.010</a>
  apa: Niemann, R., &#38; Sureth-Sloane, C. (2004). Tax neutrality under irreversibility
    and risk aversion. <i>Economics Letters</i>, <i>84</i>(1), 43–47. <a href="https://doi.org/10.1016/j.econlet.2003.12.010">https://doi.org/10.1016/j.econlet.2003.12.010</a>
  bibtex: '@article{Niemann_Sureth-Sloane_2004, title={Tax neutrality under irreversibility
    and risk aversion}, volume={84}, DOI={<a href="https://doi.org/10.1016/j.econlet.2003.12.010">10.1016/j.econlet.2003.12.010</a>},
    number={1}, journal={Economics Letters}, author={Niemann, Rainer and Sureth-Sloane,
    Caren}, year={2004}, pages={43–47} }'
  chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Tax Neutrality under Irreversibility
    and Risk Aversion.” <i>Economics Letters</i> 84, no. 1 (2004): 43–47. <a href="https://doi.org/10.1016/j.econlet.2003.12.010">https://doi.org/10.1016/j.econlet.2003.12.010</a>.'
  ieee: 'R. Niemann and C. Sureth-Sloane, “Tax neutrality under irreversibility and
    risk aversion,” <i>Economics Letters</i>, vol. 84, no. 1, pp. 43–47, 2004, doi:
    <a href="https://doi.org/10.1016/j.econlet.2003.12.010">10.1016/j.econlet.2003.12.010</a>.'
  mla: Niemann, Rainer, and Caren Sureth-Sloane. “Tax Neutrality under Irreversibility
    and Risk Aversion.” <i>Economics Letters</i>, vol. 84, no. 1, 2004, pp. 43–47,
    doi:<a href="https://doi.org/10.1016/j.econlet.2003.12.010">10.1016/j.econlet.2003.12.010</a>.
  short: R. Niemann, C. Sureth-Sloane, Economics Letters 84 (2004) 43–47.
date_created: 2019-11-13T14:20:42Z
date_updated: 2023-01-31T12:33:35Z
department:
- _id: '187'
- _id: '635'
doi: 10.1016/j.econlet.2003.12.010
intvolume: '        84'
issue: '1'
language:
- iso: eng
page: 43-47
publication: Economics Letters
publication_identifier:
  issn:
  - 0165-1765
publication_status: published
quality_controlled: '1'
status: public
title: Tax neutrality under irreversibility and risk aversion
type: journal_article
user_id: '21222'
volume: 84
year: '2004'
...
---
_id: '14972'
author:
- first_name: Rainer
  full_name: Niemann, Rainer
  last_name: Niemann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  last_name: Sureth-Sloane
citation:
  ama: Niemann R, Sureth-Sloane C. <i>Taxation under Uncertainty – Problems of Dynamic
    Programming and Contingent Claims Analysis in Real Option Theory</i>. Vol 709.
    Munich; 2002.
  apa: Niemann, R., &#38; Sureth-Sloane, C. (2002). <i>Taxation under Uncertainty
    – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option
    Theory</i> (Vol. 709). Munich.
  bibtex: '@book{Niemann_Sureth-Sloane_2002, place={Munich}, series={CESifo, Center
    for Economic Studies and Ifo Institute}, title={Taxation under Uncertainty – Problems
    of Dynamic Programming and Contingent Claims Analysis in Real Option Theory},
    volume={709}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2002},
    collection={CESifo, Center for Economic Studies and Ifo Institute} }'
  chicago: Niemann, Rainer, and Caren Sureth-Sloane. <i>Taxation under Uncertainty
    – Problems of Dynamic Programming and Contingent Claims Analysis in Real Option
    Theory</i>. Vol. 709. CESifo, Center for Economic Studies and Ifo Institute. Munich,
    2002.
  ieee: R. Niemann and C. Sureth-Sloane, <i>Taxation under Uncertainty – Problems
    of Dynamic Programming and Contingent Claims Analysis in Real Option Theory</i>,
    vol. 709. Munich, 2002.
  mla: Niemann, Rainer, and Caren Sureth-Sloane. <i>Taxation under Uncertainty – Problems
    of Dynamic Programming and Contingent Claims Analysis in Real Option Theory</i>.
    Vol. 709, 2002.
  short: R. Niemann, C. Sureth-Sloane, Taxation under Uncertainty – Problems of Dynamic
    Programming and Contingent Claims Analysis in Real Option Theory, Munich, 2002.
date_created: 2019-11-13T14:34:00Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
extern: '1'
intvolume: '       709'
language:
- iso: eng
place: Munich
publication_status: published
series_title: CESifo, Center for Economic Studies and Ifo Institute
status: public
title: Taxation under Uncertainty – Problems of Dynamic Programming and Contingent
  Claims Analysis in Real Option Theory
type: working_paper
user_id: '67504'
volume: 709
year: '2002'
...
---
_id: '14974'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Sureth-Sloane C. Partially Irreversible Investment Decisions and Taxation
    under Uncertainty: A Real Option Approach. <i>German Economic Review</i>. 2002;3(2):185-221.'
  apa: 'Sureth-Sloane, C. (2002). Partially Irreversible Investment Decisions and
    Taxation under Uncertainty: A Real Option Approach. <i>German Economic Review</i>,
    <i>3</i>(2), 185–221.'
  bibtex: '@article{Sureth-Sloane_2002, title={Partially Irreversible Investment Decisions
    and Taxation under Uncertainty: A Real Option Approach}, volume={3}, number={2},
    journal={German Economic Review}, author={Sureth-Sloane, Caren}, year={2002},
    pages={185–221} }'
  chicago: 'Sureth-Sloane, Caren. “Partially Irreversible Investment Decisions and
    Taxation under Uncertainty: A Real Option Approach.” <i>German Economic Review</i>
    3, no. 2 (2002): 185–221.'
  ieee: 'C. Sureth-Sloane, “Partially Irreversible Investment Decisions and Taxation
    under Uncertainty: A Real Option Approach,” <i>German Economic Review</i>, vol.
    3, no. 2, pp. 185–221, 2002.'
  mla: 'Sureth-Sloane, Caren. “Partially Irreversible Investment Decisions and Taxation
    under Uncertainty: A Real Option Approach.” <i>German Economic Review</i>, vol.
    3, no. 2, 2002, pp. 185–221.'
  short: C. Sureth-Sloane, German Economic Review 3 (2002) 185–221.
date_created: 2019-11-13T14:38:18Z
date_updated: 2023-01-31T12:43:14Z
department:
- _id: '187'
- _id: '635'
extern: '1'
intvolume: '         3'
issue: '2'
language:
- iso: eng
page: 185-221
publication: German Economic Review
publication_status: published
quality_controlled: '1'
status: public
title: 'Partially Irreversible Investment Decisions and Taxation under Uncertainty:
  A Real Option Approach'
type: journal_article
user_id: '21222'
volume: 3
year: '2002'
...