We study how cultural norms and enforcement policies influence illicit corporate activities. Using confidential Internal Revenue Service (IRS) audit data, we show that corporations with owners from countries with higher corruption norms evade more tax in the U.S. This effect is strong for small corporations and decreases as the size of the corporation increases. In the mid-2000s, the United Sta...

Previous research in cultural psychology shows that cultures vary in the social orientation of independence and interdependence. To date, however, little is known about how people may acquire such global patterns of cultural behavior or cultural norms. Nor is it clear what genetic mechanisms may underlie the acquisition of cultural norms. Here, we draw on recent evidence for certain genetic var...

If citizens of different countries belonging to an economic union adhere to different and deeply rooted cultural norms, when these countries interact their leaders may find it impossible to agree on effi cient policies, especially in hard times. Political leaders’ actions are bound to express policies that do not violate these norms. This paper provides a simple positive theory and a compelling...

Morris, M. W., & Liu, Z. (2015). Psychological functions of subjective norms: Reference groups, moralization, adherence and defiance. Journal of Cross-Cultural Psychology, 46, 1279-1360. Pepitone, A. (1976).Toward a normative and comparative biocultural social psychology. Journal of Personality and Social Psychology, 34, 641-653. Shteynberg, G., Gelfand, M. J., & Kim, K. (2009). Peering into th...

United States of America demographic profiles illustrate a nation rich in cultural and racial diversity. Approximately 29% of the population are minorities and demographic projections indicate an increase to 50% by the year 2050. This creates a highly mobile and constantly changing environment, revealing the need for new levels of cultural awareness and sensitivity. These issues are particularl...

Cultural norms affect the likelihood that child sexual abuse will be discovered by an adult or disclosed by a child. Cultural norms also affect whether abused children's families will report child sexual abuse to authorities. This article explores the ways ethnic and religious culture affect child sexual abuse disclosure and reporting, both in the United States and internationally. Guidelines f...