The present study aimed to adopt the extended theory of planned behavior (TPB) to determine the intentions of owner-managers in SMEs towards engaging in sales tax compliance. The study distributed a total of 660 questionnaire copies through systematic random sampling to the mangers/owners of...

It is now abundantly clear that social norms channel behavior and impact economic development. This insight leads to the question: How do social norms evolve? This survey examines research that relies on geography to explain the development of social norms, and suggests that religion and family...

In human societies, overcoming incentives to act selfishly is immensely important so as to promote prosocial behaviours. Social norms and relational utility, utility generated by such feelings as guilt, are mechanisms by which cooperation and coordination can be facilitated. Here we add...

We study the relevance of gender norms in accounting for the incidence and intensity of domestic violence. We use data for 28 European countries from the 2012 EU survey on violence against women, and focus on first- and second-generation immigrant women. We find that, after controlling for...

Using individual-level data from the National Family Research of Japan Survey (1999, 2004 and 2009) and exploiting variation in the share of individuals with non-traditional gender norms across birth-cohorts, survey year, education, and prefecture, we find that an increase in the share of...

We study the local evolution of female labour supply and cultural norms in West Germany in reaction to the sudden presence of East Germans who migrated to the West after reunification. These migrants grew up with high rates of maternal employment, whereas West German families mostly followed the...

How does shame affect social cohesion? Prior work draws divergent conclusions to this question because shame can spur maladaptive behaviors for those who experience it. However, past work has overlooked the interindividual effects of shame –how one’s expression of shame affects those who...