This study examines the relationships between national values and tipping customs in a sample of 45 nations. The results of the study conceptually replicate and extend the work of Lynn, Zinkhan and Harris (1993) by demonstrating for the first time that national values predict international differences in customary tip sizes as well as international differences in the number of tipped professions. They also indicate that customary tip sizes for different service professions are related to different values, suggesting that the important functions of tipping vary across service contexts.
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