Byrne and Corp (2004) found that neocortex size predicted deception rates among primates; that is - the bigger the neocortex, the more capable the monkeys were of deceiving other monkeys.
Pakkenberg and Gundersen (1997) found that (on average), men in their Danish sample had 16% more neocortical neurons than women.
Abe et al (2007) found in a PET study that different parts of the prefrontal cortex and amygdala were activated during saying something known to be untrue vs. attempts to deceive.
Columnist
Dr. Joyce Brothers (3/13/2007) says that there is no difference between the sexes when it comes to lying.
DePaulo et al (1996) found no sex differences between college students who kept "lie diaries" except for self-assessment of honesty. Men thought lied less often than other men their age to a greater degree than women thought they were honest compared to their peers. Sex differences did appear in the recipients of the lies: both sexes tended to tell self-centered lies to men, and other-centered lies to women.
I used to be really concerned about being honest, when I was 10 or 12. A friend jokingly called me a liar, and I was so insulted that I didn't speak to her for ... well, honestly, I didn't speak to her for about two minutes, but I was tempted to lie to you to make the story better. It's very difficult to break the lying habit, once it's established, but I think that I'd probably find results similar to the students in DePaulo's study, who found that they lied less often than they expected. I wonder how much of that was due to statements that "weren't really lies" (as most of my deceptions are).