A significant research stream provides evidence that institutional, demographic, and attitudinal factors influence the likelihood of tax evasion. Assessments of culture's role in tax evasion are far more scarce and limited. Absent are investigations of how theoretically derived culture variables...

With globalization, understanding unethical conduct from a cross-national perspective is becoming more important. We used institutional anomie theory to develop hypotheses relating four national culture variables (achievement, individualism, universalism, and pecuniary materialism) and social...