TY - GEN TI - Asymmetric Taxation of Profits and Losses and its Influence on Investment Timing: Paradoxical Effects of Tax Increases AF - arqus, Quantitative Research in Taxation, Discussion Paper No. 134 and SSRN Working Paper No. 2111475 PY - 2012-01-01 AU - Mehrmann, Annika AU - Schneider, Georg AU - Sureth-Sloane, Caren ER -