Abstract
The aim of this article is to investigate the relationship between values and white-collar crime. The analyses draw on pooled survey data covering 14 European countries. The value constructs are derived on the basis of the theory of basic human values and seven value constructs are tested in relation to three types of white-collar crime: tax evasion, insurance fraud and bribery. The results show that a majority of the value constructs are statistically significantly related to white-collar crime in the expected direction. The relationships between values and white-collar crime are particularly clear-cut regarding tax evasion and insurance fraud but more mixed regarding bribery. The value constructs ‘universalism/benevolence’, ‘power/achievement’ and ‘stimulation’ yield consistent results across all three crime types. ‘Universalism/benevolence’ levels are negatively associated, while ‘power/achievement’ and ‘stimulation’ levels are positively associated, with odds of having committed white-collar crime. The results suggest that values are relevant predictors when trying to account for variation in white-collar offending.
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