@misc{JacobRohlfingBastianSandner2018, author = {Martin Jacob and Anna Rohlfing-Bastian and Kai Sandner}, title = {Why do not all firms engage in tax avoidance?}, doi = {10.2139/ssrn.2536268}, institution = {Chair of Business Taxation}, series = {FAccT Center Working Paper Series}, number = {20/2016}, type = {workingpaper}, pages = {47}, year = {2018}, }