Culture and tax evasion?

Using confidential IRS audit data, we show that corporations with owners from countries with higher corruption norms engage in higher amounts of tax evasion in the U.S. This effect is strong for small corporations and decreases as the size of the corporation increases.

That is from the paper "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States" by DeBacker, Heim, and Tran.

To be sure, I do not like these results at all (I am all for free immigration). But here the paper is for your consideration. Immigration has to be judged considering many variables (through the lenses of general equilibrium). 

HT: Catalina Granada Carvajal.