Table 5.
Results. Attitudes toward fairness and reciprocity. Seventeen cities in Latin America. Mixed models including interaction
| Dependent variable: | ||
|---|---|---|
| Paying taxes is civic duty | Tax evasion is unjustifiable | |
| (1) | (2) | |
| Taxes on rich people are too low | − 0.450*** (0.130) | − 0.233* (0.123) |
| Merit is more important than luck | 0.270*** (0.061) | 0.321*** (0.058) |
| Redistribution should be a government priority | − 0.084 (0.065) | − 0.116* (0.061) |
| Reciprocity | 0.095*** (0.015) | − 0.054*** (0.015) |
| Tax rich*reciprocity | 0.037* (0.022) | 0.064*** (0.020) |
| Deterrence |
0.029*** (0.011) |
− 0.073*** (0.010) |
| Peer | 0.112*** (0.014) | − 0.016 (0.013) |
| Gender (male = 1) | 0.277*** (0.058) | 0.013 (0.055) |
| Age (from young to old) | 0.013*** (0.002) | 0.011*** (0.002) |
| Education (from none to postgraduate) | 0.128*** (0.013) | 0.086*** (0.012) |
| In the labor market (yes = 1) | 0.051 (0.069) | − 0.013 (0.065) |
| Constant | 4.687*** (0.295) | 7.562*** (0.253) |
| Observations | 7453 | 7459 |
| Log Likelihood | − 16,912.740 | − 16,517.350 |
| Akaike Inf. Crit | 33,853.470 | 33,062.690 |
| Bayesian Inf. Crit | 33,950.300 | 33,159.530 |
Data from CAF Survey 2011. *p < 0.1; **p < 0.05; ***p < 0.01