Time Evolution of tunneling and decoherence: soluble model

Decoherence effects associated to the damping of a tunneling two-level system are shown to dominate the tunneling probability at short times in strong coupling regimes in the context of a soluble model. A general decomposition of tunneling rates in dissipative and unitary parts is implemented. Master equation treatments fail to describe the model system correctly when more than a single relaxation time is involved.