Willie Sutton, one of America’s most famous criminals, was asked by a judge at one of his trials why he robbed banks. ‘That’s where they keep the money,’ he replied. That’s one man’s story, based ﬁrmly in rational choice theory. Why do others rob banks, refuse to pay their taxes, or ﬂout the law more generally? My concern here is not about why individuals pay little heed to the law, but rather why respect for the law is greater in some countries compared to others – and why this matters.