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...

In this study, we seek to explain why firms' innovations vary across countries. Drawing on institutional anomie theory (IAT), we test cross-level hypotheses related to firm innovation. Specifically, we apply the fundamental tenets of IAT to argue that innovation is an outcome of positive...