**Table A1: Variable Definitions, 5/5**

|**Variable name**|**Variable defnition and data source(s)**|
|---|---|
|**H. Survey responses**||
|Overall job satisfaction|Inspector response to the question "Overall, how satisfed are you with your job",<br>(1="Very dissatisfed", 2="Dissatisfed", 3="Neither satisfed nor dissatisfed",<br>4="Satisfed", 5="Very satisfed"). Defned at the inspector level. Source: authors’<br>survey.|
|Pay satisfaction|Inspector response to the question "Overall, how satisfed are you with your<br>current level of overall compensation (salary and bonuses)?" (1="Very dissatisfed",<br>2="Dissatisfed", 3="Neither satisfed nor dissatisfed", 4="Satisfed", 5="Very<br>satisfed"). Defned at the inspector level. Source: authors’ survey.|
|Esprit de corps|Inspector response to the question "How proud are you to work for Madagascar<br>customs?" (1="Not proud at all", 2 "Somewhat proud", 3 "Proud", 4="Very<br>proud", 5="Extremely proud"). Defned at the inspector level. Source: authors’<br>survey.|
|Sufcient discretion|Inspector response to the question "I have sufcient discretion to decide to<br>inspect, in the most appropriate way, the declarations which I am in charge of<br>clearing (that is to say I have sufcient latitude to change the proposed inspection<br>channel)" (1="Strongly disagree", 2="Disagree", 3="Neither agree nor disagree",<br>4="Agree", 5="Strongly agree"). Defned at the inspector level. Source: authors’<br>survey.|
|Sufcient training|Inspector response to the question "To what extent do you agree with the<br>statement "I am sufciently well trained to do my job well" (1="Strongly disagree",<br>2="Disagree", 3="Neither agree nor disagree", 4="Agree", 5="Strongly agree").<br>Defned at the inspector level. Source: authors’ survey.|
|Knowledge about risky frms|Inspector response to the question "To what extent do you agree with the statement<br>"I know the frms most likely to cheat", (1="Strongly disagree", 2="Disagree",|
||3="Neither agree nor disagree", 4="Agree", 5="Strongly agree"). Defned at the<br>inspector level. Source: authors’ survey.|
|Corruption brokers|Inspector response to the question "To what extent do you agree with the statement<br>"Brokers act with integrity", (1="Strongly disagree", 2="Disagree", 3="Neither<br>agree nor disagree", 4="Agree", 5="Strongly agree"). Defned at the inspector<br>level. Source: authors’ survey.|
|Corruption colleagues|Inspector response to the question "To what extent do you agree with the statement<br>"My colleagues act with integrity"?", (1="Strongly disagree", 2="Disagree",<br>3="Neither agree nor disagree", 4="Agree", 5="Strongly agree"). Defned at the<br>inspector level. Source: authors’ survey.|
|Corruption supervisor|Inspector response to the question "To what extent do you agree with the state-<br>ment "My supervisor acts with integrity", (1="Strongly disagree", 2="Disagree",<br>3="Neither agree nor disagree", 4="Agree", 5="Strongly agree"). Defned at the<br>inspector level. Source: authors’ survey.|
|Unethical behaviour is sanctioned|Inspector response to the question "To what extent do you agree with the statement<br>"Non-ethical behavior is sanctioned", (1="Strongly disagree", 2="Disagree",<br>3="Neither agree nor disagree", 4="Agree", 5="Strongly agree"). Defned at the<br>inspector level. Source: authors’ survey.|
|Promotions are fair|Inspector response to the question "To what extent do you agree with the state-<br>ment "Promotions in customs are fair", (1="Strongly disagree", 2="Disagree",|
||3="Neither agree nor disagree", 4="Agree", 5="Strongly agree"). Defned at the<br>inspector level. Source: authors’ survey.|

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