@article{14965, author = {{Niemann, Rainer and Sureth-Sloane, Caren}}, issn = {{0165-1765}}, journal = {{Economics Letters}}, number = {{1}}, pages = {{43--47}}, title = {{{Tax neutrality under irreversibility and risk aversion}}}, doi = {{10.1016/j.econlet.2003.12.010}}, volume = {{84}}, year = {{2004}}, }