@misc{AlstadsaeterJacob2018, author = {Annette Alstadsaeter and Martin Jacob}, title = {Who participates in tax avoidance?}, edition = {18.02.2015}, doi = {10.2139/ssrn.2183104}, institution = {WHU Financial Accounting \& Tax Center (FAccT Center)}, series = {FAccT Center Working Paper Series}, number = {08/2012}, type = {workingpaper}, pages = {33}, year = {2018}, }