Table 2.

Results. Attitudes toward fairness and tax morale. 75 countries across the world. Fixed-effects models

	Dependent variable:
	Cheating on Taxes is Justifiable
Individual attitudes toward fairness and redistribution
Taxing the rich is essential for democracy	− 0.009*** (0.002)
Merit is more important than luck	− 0.083*** (0.002)
Income should be made more equal	− 0.004** (0.002)
Individual socio-economic attributes
In the labor market (yes = 1)	0.028** (0.012)
Social class – self-identification (from low to high)	0.041*** (0.007)
Gender (male = 1)	0.143*** (0.012)
Age (from younger to older)	− 0.011*** (0.0004)
Education (from none to postgraduate)	− 0.026*** (0.003)
Country fixed effects included	Y
Observations	122,436
R-squared	0.586
Adjusted R-squared	0.586
Residual Std. error	2.020
F Statistic	2086.903

Data from World Values Survey 2016. *p < 0.1; **p < 0.05; ***p < 0.01