He also hypothesizes that social and cultural norms may play a role, in so far as a high general level of trust and social coherence in Scandinavia may be connected with the acceptance of a high tax level.
Desuden peger han på, at kulturelle og sociale normer kan spille en rolle, idet en ret høj generel tillid og social sammenhængskraft i Skandinavien kan hænge sammen med ønsket om at betale skat.