Table 3.

Results. Attitudes toward fairness and tax morale. Seventeen cities in Latin America. Fixed-effects models

	Dependent variable:
	Paying taxes is civic duty	Tax evasion is unjustifiable
	(1)	(2)
Taxes on rich people are too low	− 0.250*** (0.057)	0.112** (0.054)
Merit is more important than luck	0.268*** (0.061)	0.318*** (0.058)
Redistribution should be a priority for government	− 0.084 (0.065)	− 0.116* (0.061)
Reciprocity	0.112*** (0.011)	− 0.025** (0.011)
Deterrence	0.030*** (0.011)	− 0.072*** (0.010)
Peer	0.113*** (0.014)	− 0.016 (0.013)
Gender (male = 1)	0.276*** (0.058)	0.012 (0.055)
Age (from young to old)	0.013*** (0.002)	0.011*** (0.002)
Education (from none to postgraduate)	0.128*** (0.013)	0.087*** (0.012)
In the labor market (yes = 1)	0.053 (0.069)	− 0.010 (0.065)
Observations	7453	7459
R2	0.056	0.022
Adjusted R2	0.053	0.019
F Statistic	44.043***(df = 10; 7426)	16.660***(df = 10; 7432)

Data from CAF Survey 2011. *p < 0.1; **p < 0.05; ***p < 0.01